La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative
2003
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| _version_ | 1876461652894810112 |
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| author | Juan Francisco Juliá Igual |
| author_facet | Juan Francisco Juliá Igual |
| contents | La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas Juan Francisco Juliá Igual Economía y Finanzas co Annual report operative law accounting normalisation Co-operative societies are obliged to carry out accounting in accordance with accountingrules but also following their own economic regimes as established by co-operative laws in force.This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, andto this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presentedDraft Rules for approval in 2003.The annual report comprising annual accounts and completing and expanding reported accountinginformation takes a new form to meet the information requirements established in the NationalAccounting Plan, but also those requirements of co-operative legislation; that is, following both accountingprinciples as well as co-operative principles.This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluationof them from a dual perspective; accounting and co-operative. 2003 artículo científico 0213-8093 https://www.redalyc.org/articulo.oa?id=17404504 en http://www.redalyc.org/revista.oa?id=174 CIRIEC-España, Revista de Economía Pública, Social y Cooperativa application/pdf Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative CIRIEC-España, Revista de Economía Pública, Social y Cooperativa (España) Num.45 |
| format | Artículo científico |
| id | redalyc_17404504 |
| institution | Redalyc |
| language | en |
| publishDate | 2003 |
| publisher | Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative |
| spellingShingle | La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas Juan Francisco Juliá Igual Economía y Finanzas co Annual report operative law accounting normalisation La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas Juan Francisco Juliá Igual Economía y Finanzas co Annual report operative law accounting normalisation Co-operative societies are obliged to carry out accounting in accordance with accountingrules but also following their own economic regimes as established by co-operative laws in force.This made it advisable to draw up rules adapting the National Accounting Plan for co-operatives, andto this end the Accounting and Auditing Institute, the regulatory body for accounting in Spain, has presentedDraft Rules for approval in 2003.The annual report comprising annual accounts and completing and expanding reported accountinginformation takes a new form to meet the information requirements established in the NationalAccounting Plan, but also those requirements of co-operative legislation; that is, following both accountingprinciples as well as co-operative principles.This paper analyses the main changes introduced in the aforesaid Draft and carries out an evaluationof them from a dual perspective; accounting and co-operative. 2003 artículo científico 0213-8093 https://www.redalyc.org/articulo.oa?id=17404504 en http://www.redalyc.org/revista.oa?id=174 CIRIEC-España, Revista de Economía Pública, Social y Cooperativa application/pdf Centre International de Recherches et d'Information sur l'Economie Publique, Sociale et Coopérative CIRIEC-España, Revista de Economía Pública, Social y Cooperativa (España) Num.45 |
| title | La memoria y la información económico financiera en las cooperativas. Una nueva formulación en el marco de las normas contables y las normas sustantivas cooperativas |
| topic | Economía y Finanzas co Annual report operative law accounting normalisation |
| url | https://www.redalyc.org/articulo.oa?id=17404504 |