Application of order EHA/3360/2010 over accounting issues on cooperative societies: effects on own funds in cooperatives of the Basque Country
The aim of this work is to study the effects that the implementation of a new accounting regulatory framework, which involved the application of the IAS 32, has caused on the equity of worker cooperatives in the Basque Country. On the one hand, we have analyzed different decisions that cooperatives...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | EN ES |
| Publicado: |
AECOOP Escuela de Estudios Cooperativos
2015
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/86a67f33995647de8748347b8808ac38 |
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