Adaptación de la ley de cooperativas del País Vasco a las normas internacionales de contabilidad (apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)
- Divar Garteizaurrecoa, Javier
- Gadea Soler, Enrique
ISSN: 1135-6618
Any de publicació: 2006
Número: 89
Pàgines: 7-26
Tipus: Article
Altres publicacions en: REVESCO: revista de estudios cooperativos
Resum
The Basque Legislation of cooperative societies sends to the free decision of every society in order that the bylaws could foresee the existence of contributions to share capital not eligible, but refundable for decision of the cooperative society, allowing to assess, this way, the contributions of the associates as own resource. With the modification of the Law one has tried to adapt only the text to the NIC 32 and not to introduce the longed measurements to facilitate the funding of the cooperative companies with own funds.