El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales

Sergio Marí Vidal ()
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Sergio Marí Vidal: CEGEA. Universidad Politécnica de Valencia

CIRIEC-España, revista de economía pública, social y cooperativa, 2003, issue 45, 139-157

Abstract: Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration of partners’ capital contributions and for the Education, Training and Development Fund. At the same time the accounting implications derived from accounting goods and services acquisitions from partners are also analysed.

Keywords: Co-operative society; accounting rules; accounting legislation; co-operative accounting; co-operative tax aspects. (search for similar items in EconPapers)
JEL-codes: H22 M M10 P13 (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2003:i:45:p:139-157

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