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Analysis of the financial structure of the co-operative societies and their accounting treatment in Spain

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Analysis of the financial structure of the co-operative societies and their accounting treatment in Spain

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Polo-Garrido, F.; Sánchez-Campos, MDM. (2018). Analysis of the financial structure of the co-operative societies and their accounting treatment in Spain. Korean Journal of Cooperative Studies. 36(3):135-158. http://hdl.handle.net/10251/124680

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Title: Analysis of the financial structure of the co-operative societies and their accounting treatment in Spain
Author:
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
[EN] This paper deals with the financial structure of cooperative societies in Spain and their accountancy. Bearing this objective in mind, first we describe the legal framework of cooperatives in Spain which is characterized ...[+]


[Otros] 본 논문은 스페인 협동조합의 재무구조와 회계처리를 분석한다. 먼저, 다원적 구조가 특징인 스페인 협동조합의 법적 구조를 기술한다. 스페인에는 16개의 자치州 협동조합법과 1개의 연방협동조합법 이 있다. 이외에도 금융(신용・공제)협동조합을 위한 특별법이 있다. 본 논문은 국제적 회계기준의 통일이 스페인의 GAAP와 협동조합회계기준에 미친 변화를 분석하고, 아울러 조합원출자금이 ...[+]
Subjects: Spanish Accounting Standards for Cooperatives , Cooperative LAw , Financial structure , Members' shares
Copyrigths: Reserva de todos los derechos
Source:
Korean Journal of Cooperative Studies. (eissn: 1598-9941 )
Publisher:
Korean Society for Cooperative Studies
Publisher version: http://www.kcoops.or.kr/html/sub04_01.asp
Type: Artículo

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