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El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos

Author

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  • Pilar Gómez Aparicio

    (Universidad Complutense de Madrid)

Abstract

Co-operative principles have a strong economic content and fix peculiarities in the financial structure and generation and sharing of a surplus. In Spain the specific difference between co-operatives and capitalist companies derives from the different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting aspects of co-operative societies has a direct influence on the economic regime of co-operatives and fixes the accounted composition of shareholder funds and share capital. This paper proposes an evaluation of the specific nature of share capital in cooperative societies in the light of co-operative principles and their definition by the future accounting rules.

Suggested Citation

  • Pilar Gómez Aparicio, 2003. "El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 45, pages 57-79, August.
    • Handle: RePEc:cic:revcir:y:2003:i:45:p:57-79
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    File URL: http://www.ciriec-revistaeconomia.es/banco/03_Gomez_45.pdf
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    Citations

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    Cited by:

    1. Bastida Vialcanet, Ramon & Amat Salas, Oriol, 2014. "Efectos económicos de la primera aplicación de las normas contables adaptadas a la NIC32 en las cooperativas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 201-211.
    2. García-Gutiérrez Fernández, Carlos, 2006. "La reafirmación de las aportaciones de (propiedad de) los socios de las sociedades cooperativas. Propuesta de regulación de las sociedades de responsabilidad limitada cooperativa [The reafirmación ," MPRA Paper 2669, University Library of Munich, Germany, revised 2006.
    3. Gómez Aparicio, Pilar & Miranda García, Marta, 2006. "La caractierización financiera y contable del capital social a la luz de los principios cooperativos [The financial and countable characterization of the share capital in the light of the cooperati," MPRA Paper 2417, University Library of Munich, Germany.
    4. Soto, Carlos Augusto Rincón & Mora, Francisco Ricardo Molina & González, Patricia González, 2021. "El capital intelectual en las organizaciones de economía solidaria," Revista Tendencias, Universidad de Narino, vol. 22(2), pages 309-330, July.
    5. Bastida, Ramón & Carreras Roig, Lluís, 2013. "Empirical study about the effects of the application of IAS 32 in Cooperatives," Working Papers 2072/220216, Universitat Rovira i Virgili, Department of Economics.

    More about this item

    Keywords

    Co-operative society; Spanish law; co-operative principles; financial structure shareholder funds; accounting.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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