El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales
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References listed on IDEAS
- Pere Sabaté Prats & Xavier Sabi Marcamo & Ramon Saladrigues Solé, 2000. "Cooperativas versus sociedades mercantiles. El sector frutero en Lleida," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 34, pages 51-70, April.
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Cited by:
- Tomás Garrido Pulido & Raquel Puentes Poyatos, 2005. "Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 51, pages 77-110, April.
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More about this item
Keywords
Co-operative society; accounting rules; accounting legislation; co-operative accounting; co-operative tax aspects.;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
- M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
- P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
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