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

Polo-Garrido, Fernando; Sánchez-Campos, María del Mar (Korean Society for Cooperative Studies, 2018)

[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 ...

Mostrando ítems 1-1 de 1