Aparicio, Pilar Gómez - In: Cuadernos de Gestión 4 (2004) 2, pp. 63-74
The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and...