Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal

Tomás Garrido Pulido () and Raquel Puentes Poyatos ()
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Tomás Garrido Pulido: Universidad de Jaén
Raquel Puentes Poyatos: Universidad Antonio de Nebrija

CIRIEC-España, revista de economía pública, social y cooperativa, 2005, issue 51, 77-110

Abstract: The work aims at analysing the Second Grade Cooperative Societies from an accounting and fiscal perspective. Consequently, their accounting obligations are stated first, followed by the implications arising from the recent publication of the Cooperative Societies Accounting Standards. Secondly, an accounting model which cooperatives could use in their transactions with their members (grass roots cooperatives are put forward). Lastly, a brief summary of the taxation laws applicable to these societies is made, examining the peculiarities of the Company Tax Law (Impuesto sobre Sociedades) in their particular case, and outlining the differences between accounting standards and confronting fiscal Law.

Keywords: First and second grade cooperatives; Accounting in cooperative societies; Company Tax (Impuesto de Sociedades); Taxation (items). (search for similar items in EconPapers)
JEL-codes: M41 Q13 Q14 (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2005:i:51:p:77-110

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