The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation … particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the … Institute of Accounting and Auditing, and the currently applicable regulations. …

different rules and laws which have influenced the economic regime of these companies. The appearance of the Rules on accounting … cooperative societies in the light of co-operative principles and their definition by the future accounting rules. …