Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad(Apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)

Adjustment of the Law of Cooperative societies of the Basque Country to the International Procedure of Accounting (Notes for a new configuration of the regime of the capital in the Cooperative Societies)

Javier Divar Garteiz-Aurrecoa and Enrique Gadea Soler

MPRA Paper from University Library of Munich, Germany

Abstract: The Basque Legislation of cooperative societies sends to the free decision of every society in order that the bylaws could foresee the existence of contributions to share capital not eligible, but refundable for decision of the cooperative society, allowing to assess, this way, the contributions of the associates as own resource. With the modification of the Law one has tried to adapt only the text to the NIC 32 and not to introduce the longed measurements to facilitate the funding of the cooperative companies with own funds.

Keywords: Procedure; of; accounting; and; funding; of; the; cooperative; societies (search for similar items in EconPapers)
JEL-codes: J54 M41 P13 (search for similar items in EconPapers)
Date: 2006, Revised 2006
New Economics Papers: this item is included in nep-acc and nep-his
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