Co-operative Entities: Specific Accounting Aspects
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Abstract
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 accounting consequences of the special characteristics of co-operative societies on concepts like the result, capital, reserves or own equity, among others.
The work combines the content of the state regulatory scheme on cooperative with the applicable legislation in the Basque Autonomous Community, as well as the national and international accounting regulation.
How to Cite
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Accounting, Co-operative, Own Equity, Results
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GUTÍERREZ, VIGUERA, M. (2004): «Contabilidad de Cooperativas» Técnica Contable, Junio.
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INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) (2003): «Financial Instruments: Disclosure and Presentation» International Accounting Standard 32.
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SÁNCHEZ JIMÉNEZ, S. (2003). «El plan contable para las sociedades cooperativas: comentarios y consideraciones». Técnica contable No. 654. Junio.
VILLACORTA HERNÁNDEZ, M. A. (2002): «Diferenciación entre fondos propios y ajenos». ICAC.
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