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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. doi: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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Título: The Effects of the Accounting Reclassification of Members Shares in Cooperatives: An Approach
Autor:
Editor: Costa, Ericka Parker, Lee D. Andreaus, Michele
Entidad UPV: Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials
Fecha difusión:
Resumen:
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 ...[+]
Palabras clave: Members shares , Cooperatives , Effects of accounting standards , Equity , Liability , Lending technologies
Derechos de uso: Cerrado
Fuente:
Advances in Public Interest Accounting, Volume 17. (issn: 1041-7060 )
DOI: 10.1108/S1041-706020140000017005
Editorial:
Emerald
Versión del editor: http://www.emeraldinsight.com/doi/abs/10.1108/S1041-706020140000017005
Descripción: Ericka Costa , Lee D. Parker , Michele Andreaus (ed.) Accountability and Social Accounting for Social and Non-Profit Organizations
Tipo: Capítulo de libro

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