Garrido, Fernando Polo; Martínez, Gabriel García - In: CIRIEC-España, revista de economía pública, social y … (2003) 45, pp. 33-55
Co-operative societies, conceived generally as an enterprise, are subject to the accounting norms contained in mercantile law. Likewise, the legislation for co-operatives, whether national or regional, establishes the obligation to make accounts in accordance with accounting rules, respecting...