The current agricultural scenario, in an ever more globalised context in which producer aid has seen continual cutbacks over recent years, marks new challenges for the agriculture sector. At the present point, agricultural co-operatives are becoming key elements in the sector’s development, as...

The present paper pretends to analyze the financial and economic effect that the application of the Interpretation of the International Financial Reporting Interpretations Committee about Members' Shares in Co-operative Entities and Similar Instruments could have in co-operatives. This...