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dc.contributor.author | Polo-Garrido, Fernando | es_ES |
dc.contributor.author | Melia-Marti, Elena | es_ES |
dc.date.accessioned | 2022-01-28T07:40:54Z | |
dc.date.available | 2022-01-28T07:40:54Z | |
dc.date.issued | 2021-01-01 | es_ES |
dc.identifier.issn | 1331-677X | es_ES |
dc.identifier.uri | http://hdl.handle.net/10251/180320 | |
dc.description.abstract | [EN] Cooperatives have a different ownership structure compared with investor owned firms, which causes frictions in the development of accounting standards. This paper critically reviews the history of cooperatives in the accounting standards for business combinations and identifies and studies five problematic aspects of the application of the acquisition method. A guidance to identifying Business Combinations Under Common Control between cooperatives is proposed. Incompatibilities between the cooperative law and accounting standards are identified, a modified cost of business combination is proposed, inequalities between members arising in the application of the acquisition method are indicated and above all it is shown that the IASB's decision to allow only one method has proven ineffective in avoiding accounting arbitrage | es_ES |
dc.description.sponsorship | This work was supported by the Cooperativas Agro-alimentarias under the C~atedra de Cooperativas Agroalimentarias | es_ES |
dc.language | Inglés | es_ES |
dc.publisher | Taylor & Francis | es_ES |
dc.relation.ispartof | Economic Research-Ekonomska Istra ivanja | es_ES |
dc.rights | Reconocimiento - No comercial (by-nc) | es_ES |
dc.subject | Cooperatives | es_ES |
dc.subject | Business combinations | es_ES |
dc.subject | Mergers | es_ES |
dc.subject | Acquisitions | es_ES |
dc.subject | Accounting standards | es_ES |
dc.subject.classification | ECONOMIA, SOCIOLOGIA Y POLITICA AGRARIA | es_ES |
dc.subject.classification | ECONOMIA FINANCIERA Y CONTABILIDAD | es_ES |
dc.title | Business combinations in cooperatives. A critical view of accounting standards | es_ES |
dc.type | Artículo | es_ES |
dc.identifier.doi | 10.1080/1331677X.2020.1833744 | es_ES |
dc.rights.accessRights | Abierto | es_ES |
dc.contributor.affiliation | Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials | es_ES |
dc.description.bibliographicCitation | Polo-Garrido, F.; Melia-Marti, E. (2021). Business combinations in cooperatives. A critical view of accounting standards. Economic Research-Ekonomska Istra ivanja. 34(1):2522-2538. https://doi.org/10.1080/1331677X.2020.1833744 | es_ES |
dc.description.accrualMethod | S | es_ES |
dc.relation.publisherversion | https://doi.org/10.1080/1331677X.2020.1833744 | es_ES |
dc.description.upvformatpinicio | 2522 | es_ES |
dc.description.upvformatpfin | 2538 | es_ES |
dc.type.version | info:eu-repo/semantics/publishedVersion | es_ES |
dc.description.volume | 34 | es_ES |
dc.description.issue | 1 | es_ES |
dc.relation.pasarela | S\424149 | es_ES |