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La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
[The accounting cooperative society in a process of countable international harmonization. The case of Spain]

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  • Polo Garrido, Fernando

Abstract

Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in Spain from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analyse the different impacts that can be the result of the application of International Financial Reporting Standards to cooperatives. Finally we study the response’s movements arisen as result of IFRIC 2 beyond our frontiers.

Suggested Citation

  • Polo Garrido, Fernando, 2006. "La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España [The accounting cooperative society in a process of countable international harmonization. The," MPRA Paper 2671, University Library of Munich, Germany, revised 2006.
    • Handle: RePEc:pra:mprapa:2671
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    References listed on IDEAS

    as
    1. Alicia Mateos Ronco, 2008. "Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 60, pages 209-246, April.
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      More about this item

      Keywords

      Accounting standardization; International Financial Reporting Standards; cooperatives; impact of Financial Reporting Standards; accounting reform;
      All these keywords.

      JEL classification:

      • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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