La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España

The accounting cooperative society in a process of countable international harmonization. The case of Spain

Fernando Polo Garrido

MPRA Paper from University Library of Munich, Germany

Abstract: Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in Spain from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analyse the different impacts that can be the result of the application of International Financial Reporting Standards to cooperatives. Finally we study the response’s movements arisen as result of IFRIC 2 beyond our frontiers.

Keywords: Accounting standardization; International Financial Reporting Standards; cooperatives; impact of Financial Reporting Standards; accounting reform (search for similar items in EconPapers)
JEL-codes: 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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