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Autonomía financiera, liquidez y capitalización interna como factores de desarrollo global en cooperativas agropecuarias de Río Grande del Sur - Brasil
Krause, Luiz Elimar; Konzen, Otto Guilherme - In: CIRIEC-España, revista de economía pública, social y … (2002) 43, pp. 61-84
profitability. In this article financial analysis and the corresponding accounting indicators is used to identify the relationships …
Persistent link: https://www.econbiz.de/10005087303
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La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
Llopis, Rafael Molina - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 109-129
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …
Persistent link: https://www.econbiz.de/10005087304
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El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
Aparicio, Pilar Gómez - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 57-79
different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …
Persistent link: https://www.econbiz.de/10005087328
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Las normas internacionales de información financier : historia, impacto y nuevos retos de Ia IASB
Ugalde Binda, Nadia - In: Revista de ciencias económicas 32 (2014) 1, pp. 205-216
Persistent link: https://www.econbiz.de/10011477814