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Sustainability assurance on the biggest cooperatives of the world : an analysis of their adoption and quality

Seguí-Mas, Elies; Bollas-Araya, Helena-Maria; … - In: Annals of public and cooperative economics 86 (2015) 2, pp. 363-383

Persistent link: https://www.econbiz.de/10011382204

The effects of the accounting reclassification of members' shares in cooperatives : an approach

Polo-Garrido, Fernando - In: Accountability and social accounting for social and …, (pp. 129-149). 2014

Persistent link: https://www.econbiz.de/10010466867

Equity-liabilities distinction : the case for co-operatives

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Co-operatives and the equity-liabilities puzzle : concerns for accounting standard-setters

López-Espinosa, Germán; Maddocks, John; Polo-Garrido, … - In: Accounting horizons : a quarterly publication of the … 26 (2012) 4, pp. 767-787

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The Effects of the Accounting Reclassification of Members’ Shares in Cooperatives: An Approach

Polo-Garrido, Fernando - In: Accountability and social accounting for social and …, (pp. 129-149). 2014

This study addresses the effects of the accounting reclassification of members’ shares in Spanish cooperatives motivated by the new accounting standards. The study reports the results of semi-structured in-depth interviews with experts. The accounting reclassification from equity to liability...

Persistent link: https://www.econbiz.de/10015369313