publication . Article . 2003

El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales

Open Access
  • Published: 01 Jan 2003 Journal: CIRIEC-España, revista de economía pública, social y cooperativa, issue 45 August, pages 139-157
Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration of partners’ capital contributions and for the Education, Training and Development Fund. At the same time the accounting implications derived from accounting goods and servi...
free text keywords: Co-operative society, accounting rules, accounting legislation, co-operative accounting, co-operative tax aspects., jel:H22, jel:M10, jel:M, jel:P13

SABATÉ PRATS, P. SABI MARCAMO, X. SALADRIGUES SOLÉ, R. Cooperativas versus sociedades mercantiles. El sector frutero en Lleida. CIRIEC -España, nº 34, 2000, pp. 51-70. [OpenAIRE]

SÁNCHEZ JIMÉNEZ, S. El Plan Contable para las Sociedades Cooperativas: comentarios y consideraciones. Técnica contable, nº 654, 2003, pp. 13-21.

VILLANUEVA TORÁN, M. Implicaciones fiscales de la nueva regulación contable. En Jornada Nuevo Plan General Contable de Cooperativas, Valencia, junio de 2003. Publicación interna.

Ley 20/1990, de 19 de diciembre, de Régimen Fiscal de Cooperativas. BOE Núm. 304 de 20 de diciembre de 1990.

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