Problematica del registro contable de los bienes entregados por los socios en las cooperativas agrarias

Juan Francisco Igual and Fernando Garrido

Revista Espanola de Estudios Agrosociales y Pesqueros, 2007, issue 213, 26

Abstract: Este trabajo se centra en la contabilizacion de los productos entregados por los socios para la comercializacion por las cooperativas agrarias, para ello, como punto de partida se describen los distintos sistemas de gestion de las cooperativas. Se estudia la literatura existente previamente a las actuales Normas sobre los aspectos contables de las sociedades cooperativas, se analiza el tratamiento establecido por dichas Normas. Se evalua dicho tratamiento mediante consulta a expertos aplicando el metodo Delphi. A partir de los apartados anteriores se estudian los aspectos problematicos de la contabilizacion de dichas operaciones en las Normas sobre los aspectos contables de las sociedades cooperativas, se completa con el estudio de las referencias existentes en otras normas contables de caracter nacional y, por ultimo, debido al actual entorno contable, se estudia su contabilizacion segun las Normas Internacionales de Informacion Financiera...This paper focuses on the accounting of the members product deliveries marketed by agricultural cooperatives. For this purpose, the different cooperative management systems are previously analyzed. In addition, we examine the existing papers that precede the current Standards about accounting issues of cooperative societies. The accounting treatment of these Standards is analyzed too, as well as it is evaluated by applying the expert consulting Delphi methodology. On the basis of the previous sections, the tricky issues that emerge from the accountancy of these operations are analyzed under the Standards about accounting issues of cooperative societies. We complete this study with the inquiry of the existing references in others national accounting standards, and finally as a result of the current accounting environment, we examine its accountancy under the International Financial Reporting Standards.

Keywords: Agribusiness; Farm Management; International Relations/Trade (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ags:spreea:184366

DOI: 10.22004/ag.econ.184366

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