La repercusión económico-contable de la baja del socio en la sociedad cooperativa: la incidencia de la NIC 32
The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accountin...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6296193 |
| Source: | Boletín de la Asociación Internacional de Derecho Cooperativo = Journal International Association of Cooperative Law, ISSN 1134-993X, Nº. 51, 2017 (Ejemplar dedicado a: La adhesión voluntaria y abierta), pags. 99-134 |
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