La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas

Juan Francisco Juliá Igual ()
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Juan Francisco Juliá Igual: CEGEA. Universidad Politécnica de Valencia

CIRIEC-España, revista de economía pública, social y cooperativa, 2003, issue 45, 81-109

Abstract: Co-operative societies are obliged to carry out accounting in accordance with accounting rules but also following their own economic regimes as established by co-operative laws in force. This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, and to this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presented Draft Rules for approval in 2003. The annual report comprising annual accounts and completing and expanding reported accounting information takes a new form to meet the information requirements established in the National Accounting Plan, but also those requirements of co-operative legislation; that is, following both accounting principles as well as co-operative principles. This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluation of them from a dual perspective; accounting and co-operative.

Keywords: Annual report; accounting normalisation; co-operative law. (search for similar items in EconPapers)
JEL-codes: G32 K22 P13 Q13 (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2003:i:45:p:81-109

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