Co-operative Entities: Specific Accounting Aspects
The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and acco...
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| Format: | Article |
| Language: | English |
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Universidad del País Vasco (UPV/EHU)
2004-12-01
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| Series: | Management Letters/Cuadernos de Gestión |
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| Online Access: | http://www.ehu.es/cuadernosdegestion/revista/index.php/en/published-issues?y=2004&v=4&n=2&o=3 |