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Diferentes consideraciones en torno al capital social de las sociedades cooperativas
[Different considerations abaut social capital in co-operative societies]

Author

Listed:
  • Josefina Fernández Guadaño

    (Escuela de Estudios Cooperativos. Universidad Complutense de Madrid.)

Abstract

En este trabajo se analizan las distintas consideraciones en torno a la clasificación del Capital Social de la sociedad cooperativa, puesto que, hay posturas encontradas en cuanto a su calificación. En concreto, se estudian el criterio jurídico en el ámbito europeo, nacional y autonómico; el criterio contable nacional e internacional; y el criterio económico-financiero. Todo ello en orden a tratar de superar las discrepancias y plantear el reembolso parcial de las aportaciones de los socios a Capital Social como una alternativa que trata de garantizar el carácter de Patrimonio Neto de la parte no exigible de esas aportaciones sociales con el cumplimiento parcial del principio cooperativo de puertas abiertas de salida.

Suggested Citation

  • Josefina Fernández Guadaño, 2006. "Diferentes consideraciones en torno al capital social de las sociedades cooperativas [Different considerations abaut social capital in co-operative societies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 88, pages 42-61.
    • Handle: RePEc:ucm:reveco:y:2006:i:88:p:42-61
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    More about this item

    Keywords

    Legislación cooperativa; Capital Social; Normas Contables nacionales e internacionales.;
    All these keywords.

    JEL classification:

    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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