Garrido, Fernando Polo; Martínez, Gabriel García - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 33-55
Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in … accounts in accordance with accounting rules, respecting the peculiarities contained in co-operative law. These peculiarities … contained in co-operative law, and based on this analysis draws some conclusions over the method considered most appropriate to …