La contabilidad de las cooperativas al día

Manuel Cubedo Tortonda ()
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Manuel Cubedo Tortonda: Universitat de València

CIRIEC-España, revista de economía pública, social y cooperativa, 2003, issue 45, 9-32

Abstract: The proposal of an adaptation of the National Accounting System (PGC) for the Cooperative sector has seen fruition in a Project, currently at the draft stage, published by the Instituto de Contabilidad y Auditoría de Cuantas (ICAC) and disseminated in several forums with the aim of: being spread in co-operative circles, giving sufficient time to take on the changes implied in adopting the project, debating the new aspects and proposing alternative solutions, among others. This paper aims to provide a critical commentary for some of the more controversial aspects the new regulations raise.

Keywords: Shareholder funds; Education Fund; Interest on capital; co-operatives. (search for similar items in EconPapers)
JEL-codes: G32 K22 P13 Q13 (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:9-32

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