La aplicación de la Orden EHA/3360/2010, de 21 de diciembre, por la que se aprueban las normas sobre los aspectos contables de las sociedades cooperativas: cuestiones conflictivas

Abstract

This paper is to analyze the scope of the accounting reform in the cooperative sector operated upon approval of the Order EHA/3360/2010 of 21 December. Through this reform has been pursued a change in the rating of the sources of corporate financing and, therefore, on its financial position. Moved to cooperative societies, this change would introduce a significant modification in the configuration of the liability side of the cooperatives. The contributions of the partners and other stakeholders to them, to the extent that the company granted the unconditional right to refuse a refund, must be classified as a liability significantly reducing the equity of the entity. They are also analyzed certain contentious issues raised such as the determination of the date of entry into force of the Order EHA/3360/2010, the accounting treatment of the partner capitalized return and qualifying capital accounting in the «cooperative end.» All this in the light of recent ICAC's consultations.