La contabilidad de cooperativas en un proceso de armonización contable internacional. El caso de España

  • Fernando Polo Garrido
Keywords: Accounting standardization, International Financial Reporting Standards, Cooperatives, Impact of Financial Reporting Standards, Accounting reform,

Abstract

Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analyse the different impacts that can be the result of the application of International Financial Reporting Standards to cooperatives. Finally we study the response's movements arisen as result of IFRIC 2 beyond our frontiers.

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Published
2006-01-01
How to Cite
Polo Garrido F. . (2006). La contabilidad de cooperativas en un proceso de armonización contable internacional. El caso de España . REVESCO. Revista de Estudios Cooperativos, 89, 108-138. https://revistas.ucm.es/index.php/REVE/article/view/REVE0606230108A
Section
Articles