La regulación en materia contable contenida en la legislación cooperativa: análisis comparado

Fernando Polo Garrido () and Gabriel García Martínez ()
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Fernando Polo Garrido: CEGEA. Universidad Politécnica de Valencia
Gabriel García Martínez: CEGEA. Universidad Politécnica de Valencia

CIRIEC-España, revista de economía pública, social y cooperativa, 2003, issue 45, 33-55

Abstract: Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in mercantile law. Likewise, the legislation for co-operatives, whether national or regional, establishes the obligation to make accounts in accordance with accounting rules, respecting the peculiarities contained in co-operative law. These peculiarities have provoked creation of draft Rules on accounting aspects of co-operatives by the Accounting and Auditing Institute (ICAC), published in the B.O.I.C.A.C. nº 49, of March 2002. This paper carries out a comparative analysis of the accounting regulations contained in co-operative law, and based on this analysis draws some conclusions over the method considered most appropriate to regulate the accounting content in the said co-operative law, bearing in mind that accounting rules are the exclusive competence of the state.

Keywords: Co-operative society; accounting rules; co-operative law; co-operative accounting. (search for similar items in EconPapers)
JEL-codes: K22 M40 P13 (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:33-55

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