Souto, Belén Fernández-Feijóo; Casal, Mª José Cabaleiro - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 7-29
The reform of international accounting standards, as a consequence of the process of harmonization of European accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the equity and liabilities of cooperatives, added to the impact...
