López, Sonia Martín; Vacas, Gustavo Lejarriaga Pérez … - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 59-82
International Accounting Standards (IAS) have established that, from the accounting and financial point of view, the share capital of cooperative enterprises is a liability, as it is subject to “cancellation or return”. The aforementioned consideration has not been received with the same...