Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa

Gustavo Raúl Lejarriaga Pérez de las Vacas (), Josefina Fernández Guadaño () and Javier Iturrioz Del Campo ()
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Gustavo Raúl Lejarriaga Pérez de las Vacas: Universidad Complutense de Madrid
Josefina Fernández Guadaño: Universidad Complutense de Madrid
Javier Iturrioz Del Campo: Universidad San Pablo-CEU

CIRIEC-España, revista de economía pública, social y cooperativa, 2005, issue 51, 167-183

Abstract: This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which the joint accounting option is preferable to separate accounting, on the basis of net profit. The paper also quantifies the endowment for self-financing from retained earnings as well as the fiscal payment derived from the proposed scheme.

Keywords: Cooperative Society; net profit in a cooperative; extra-cooperative net profit; separate accounting; joint accounting. (search for similar items in EconPapers)
JEL-codes: G30 M40 M41 M42 P13 (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2005:i:51:p:167-183

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