Structural modifications in cooperatives. The transformation of a cooperative in a limited partnership and determination of the calculation and amount of funds to reimburse. A practical case

  • Miguel Ángel Crespín García Universidad de Córdoba, España
  • Juan Vicente Fruet Cardozo Universidad de Córdoba, España
Keywords: Andalusian cooperative society, Transformation, Social funds, Taxation and Accounting.

Abstract

The purpose of this article is to clarify the problems arising from the transformation of a cooperative society into a limited partnership, as to the timing of the calculation and amount of funds to be reinvested. In the present paper,it is presented a practical case: the process of transformation of a cooperative society into a limited society, where, in addition to the aforementioned process, the practical problem that arises in its development is analyzed. The conclusions of the procedure are included at the end.

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Published
2018-03-20
How to Cite
Crespín García M. Á. y Fruet Cardozo J. V. (2018). Structural modifications in cooperatives. The transformation of a cooperative in a limited partnership and determination of the calculation and amount of funds to reimburse. A practical case. REVESCO. Revista de Estudios Cooperativos, 127, 70-89. https://doi.org/10.5209/REVE.58396
Section
Articles