Mercantile law and in particular the National Accounting Plan do not consider the peculiarities of co-operatives, derived from their different nature and functioning, and making necessary the existence of rules of adaptation bringing together their peculiarities in order for financial...

Co-operative principles have a strong economic content and fix peculiarities in the financial structure and generation and sharing of a surplus. In Spain the specific difference between co-operatives and capitalist companies derives from the different rules and laws which have influenced the...

Spanish Abstract: La formación de los empleados permite dar mejor información y elevar la transparencia al cliente financiero. En este sentido, la Ley de crédito inmobiliario incluye los requisitos de cualificación del personal entre las medidas de refuerzo de la transparencia que favorecen...

Spanish Abstract: La Norma Internacional de Información Financiera No. 9 (NIIF 9) determina que, en el reconocimiento inicial, los instrumentos financieros de renta fija pueden ser clasificados en una de las siguientes dos categorías: a valor razonable con cambios en resultados, o a costo...

There is an underlying partnership agreement in cooperatives that makes use of accounting regulations to determine the results. This can indirectly lead to a modification in the organization that was originally planned. Therefore, we should start with accounting regulations when legislating on...

Cooperativist integration, an example of the sixth cooperative principle of inter-cooperation, means the concentration of cooperative enterprises. Of the different means of organization that are covered by the legislation on cooperatives, cooperative groups appear to be a similar concept to that...

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies,...

Spanish Abstract: El 26 de abril de 2012 la Junta Bancaria de Ecuador aprobó la Resolución JB-2012-2149 la cual regulaba sobre los procedimientos de registro contable inicial y valoración posterior de los instrumentos financieros de renta fija y renta variable, que debían seguir las empresas...

Spanish Abstract:</B> Aunque no se puede desconocer la transformación que ha atravesado el mercado de capitales colombiano en las últimas dos décadas, su desarrollo futuro requiere superar una serie de retos estructurales. De lo contrario, existe el riesgo de que éste se estanque (como ha...

Spanish corporate law claims to be inspired by the co-operative principles of the International Co-operative Alliance, which should always be applied in the terms which are gathered in the law. However, the law’s need to increase economic efficacy has led to the existence of permissive and...