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La reforma del Derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas

descriptionPublicationkeyboard_double_arrow_right Article , Preprint 01 Jan 2006 Spain Publisher:Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios CooperativosJournal:Revista de Estudios Cooperativos (issn: 1135-6618, Copyright policy )
Authors: Pastor Sempere, Mªdel Carmen;

handle: 10045/131907 , 20.500.14352/52671

La reforma del Derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas

Abstract

En la colaboración que a continuación se desarrolla se parte del papel central que el régimen económico desempeña en la sociedad cooperativa, para acto seguido efectuar su análisis individualizado a través de las NIC y su influencia.

The following contribution focuses on the central role placed by economic regulatations in cooperatives, analysing by NIC and its presence and influence.

Country
Spain
Related Organizations
Keywords

Social Capital; NIC; coopertives societies, Sociedades cooperativas, Coopertives societies., Cooperativas, Economics as a science, Contabilidad, Contabilidad (Economía), Sociedades cooperativas., Social Capital, Coopertives societies, NIC, HB71-74, 5303 Contabilidad Económica, Capital Social, jel: jel:P13

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    popularity
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    influence
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green
gold