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The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach

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The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach

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Polo Garrido, F. (2014). The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach. En Advances in Public Interest Accounting, Volume 17. Emerald. 129-149. https://doi.org/10.1108/S1041-706020140000017005

Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10251/63117

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Title: The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach
Author: Polo Garrido, Fernando
Editor: Costa, Ericka Parker, Lee D. Andreaus, Michele
UPV Unit: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Issued date:
Abstract:
This study addresses the effects of the accounting reclassification of members shares in Spanish cooperatives motivated by the new accounting standards. The study reports the results of semi-structured in-depth interviews ...[+]
Subjects: Members shares , Cooperatives , Effects of accounting standards , Equity , Liability , Lending technologies
Copyrigths: Cerrado
Source:
Advances in Public Interest Accounting, Volume 17. (issn: 1041-7060 )
DOI: 10.1108/S1041-706020140000017005
Publisher:
Emerald
Publisher version: http://www.emeraldinsight.com/doi/abs/10.1108/S1041-706020140000017005
Project ID:
info:eu-repo/grantAgreement/UPV//PAID-06-12/
Description: Ericka Costa , Lee D. Parker , Michele Andreaus (ed.) Accountability and Social Accounting for Social and Non-Profit Organizations
Thanks:
This work is part of the research Project Información contable, financiaciación, resistencia a la crisis y cooperativas (Accounting information,finance, resilience to the crisis and cooperatives entities), financed by ...[+]
Type: Capítulo de libro

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