Co-operation – Challenges for the Accounting Profession

Maria Mornea

CECCAR Business Review, 2023, vol. 4, issue 3, 3-12

Abstract: Equal opportunities for disadvantaged groups can be achieved by actively implementing forms of social economy, particularly cooperatives. For the accounting profession, presenting the financial statements of cooperative companies is a challenge, due to their specific issues. This article will discuss the regulations and specific characteristics of cooperative companies, others than the agricultural ones, credit cooperatives and central houses of credit cooperatives, which are regulated by special laws.

Keywords: social economy; cooperative company; capital accounting; income; labour legislation on cooperative members (search for similar items in EconPapers)
JEL-codes: M41 M48 P13 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:3:p:3-12

DOI: 10.37945/cbr.2023.03.01

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