Diferentes consideraciones en torno al capital social de las sociedades cooperativas

Fernández Guadaño, Josefina (2006): Diferentes consideraciones en torno al capital social de las sociedades cooperativas. Published in: REVESCO , Vol. 88, (2006): pp. 40-61.

Abstract

There has been on-going debate concerning the classification of the Social Capitalof cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments; the national and international accounting methods; and the economic-financial approach The goal is to overcome the existing discrepancies and to propose the partial refund of the partners' contributions to Social Capital as a solution that attempts to guarantee the Net Patrimony" nature of the non-mandatory portion of those social contributions, along with partially following the "open exit doors" cooperative principle

• Item Type: MPRA Paper
• Institution: REVESCO
• Language: Spanish
• Keywords: Cooperative legislation; Social Capital; National and International Accounting Norms
• Subjects: M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M40 - General; M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting; P - Economic Systems > P1 - Capitalist Systems > P13 - Cooperative Enterprises; G - Financial Economics > G3 - Corporate Finance and Governance > G30 - General