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 cooperative beginning (in Spanish)]
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References listed on IDEAS
- 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.
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Keywords
MUTUAL ORGANISATIONS. SOCIAL CAPITAL. EQUITY. INTERNATIONAL FINANCIAL REPORTING STANDARS;JEL classification:
- P48 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Legal Institutions; Property Rights; Natural Resources; Energy; Environment; Regional Studies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2007-03-31 (Accounting and Auditing)
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