Sociedades Cooperativas. Aspectos Contables Singulares
Sociedades Cooperativas. Aspectos Contables Singulares
[ES] Las sociedades cooperativas han visto recientemente reforzada su normativa contable con la aprobación de la ORDEN ECO/3614/2003 que tiene por objeto la adaptación de las Normas de valoración y elaboración de cuentas anuales aprobada en el Plan General de Contabilidad a las características de estas entidades.
[EN] 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.
En el artículo tras estudiar en la introducción las propiedades de las sociedades cooperativas se analizan las consecuencias económicas y contables que de las mismas derivan sobre conceptos como el resultado, capital, reservas o fondos propios entre otros.
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.
El trabajo combina el contenido de la normativa estatal sobre cooperativas con la legislación aplicable en la Comunidad Autónoma del País Vasco, así como la normativa contable nacional e internacional.
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.
ECONOMICS, M41, ORGANIZATIONAL BEHAVIOR AND HUMAN RESOURCE MANAGEMENT, BUSINESS AND INTERNATIONAL MANAGEMENT, accounting, BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS, fondos propios, results, excedente, BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING, contabilidad, cooperativas, fondos propios, excedente, accounting, cooperative, own equity, results, cooperative, contabilidad, cooperativas, own equity, ACCOUNTING, INDUSTRIAL RELATIONS AND LABOR, MARKETING, STRATEGY AND MANAGEMENT, jel: jel:M41
ECONOMICS, M41, ORGANIZATIONAL BEHAVIOR AND HUMAN RESOURCE MANAGEMENT, BUSINESS AND INTERNATIONAL MANAGEMENT, accounting, BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS, fondos propios, results, excedente, BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS; MARKETING; ACCOUNTING, contabilidad, cooperativas, fondos propios, excedente, accounting, cooperative, own equity, results, cooperative, contabilidad, cooperativas, own equity, ACCOUNTING, INDUSTRIAL RELATIONS AND LABOR, MARKETING, STRATEGY AND MANAGEMENT, jel: jel:M41
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