El proyecto de normas sobre los aspectos contables de las sociedades cooperativas, y sus repercusiones fiscales

Autor:	Sergio Marí Vidal
Rok vydání:	2003
Předmět:	jel:M10 jel:M jel:P13 jel:H22 Co-operative society accounting rules accounting legislation co-operative accounting co-operative tax aspects
Zdroj:	CIRIEC-España, revista de economía pública, social y cooperativa. (45):139-157
Popis:	Bearing in mind the specific nature of co-operative societies, the Accounting and Auditing Institute (ICAC) has drawn up Draft Rules on co-operative accounting. After briefly running through the main new aspects these show versus National Accounting Plan (PGC) regulations we analyse the fiscal repercussions resulting from their application. On this subject the paper deals with the effect on calculation and accounting of corporate tax held by the accounting treatment proposed for remuneration of partners’ capital contributions and for the Education, Training and Development Fund. At the same time the accounting implications derived from accounting goods and services acquisitions from partners are also analysed.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::08ca33a0f32761b7ed5c5f94ce005a62 http://www.ciriec-revistaeconomia.es/banco/06_Mari_45.pdf Zobrazit plný text záznamu