Logo
Munich Personal RePEc Archive

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

Polo Garrido, Fernando (2006): La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España. Published in: REVESCO , Vol. 89, (2006): pp. 108-138.

[thumbnail of MPRA_paper_2671.pdf]
Preview
PDF
MPRA_paper_2671.pdf

Download (187kB) | Preview

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.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.