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La reforma del Derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas

Author

Listed:
  • María del Carmen Pastor Sempere

    (Universidad de Alicante.)

Abstract

En la colaboración que a continuación se desarrolla se parte del papel central que el régimen económico desempeña en la sociedad cooperativa, para acto seguido efectuar su análisis individualizado a través de las NIC y su influencia.

Suggested Citation

  • María del Carmen Pastor Sempere, 2006. "La reforma del Derecho contable y su repercusión en el régimen de los recursos propios de las sociedades cooperativas," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 109-141.
    • Handle: RePEc:ucm:reveco:y:2006:i:90:p:109-141
    as

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