Perspectiva económico financiera de las implicaciones del nuevo plan general contable en las sociedades cooperativas
- Iturrioz del Campo, Javier
- Martín López, Sonia
- Pindado García, Julio (coord.)
- Payne, Gregory (coord.)
Verlag: Escuela Superior de Gestión Comercial y Marketing, ESIC
ISBN: 978-84-7356-556-1
Datum der Publikation: 2008
Titel des Bandes: Ponencias
Ausgabe: 1
Seiten: 68
Kongress: Asociación Europea de Dirección y Economía de Empresa. Congreso Nacional (22. 2008. Salamanca)
Art: Konferenz-Beitrag
Zusammenfassung
In Spain, the recent approval of the Law 16/2007, and of the General Plan of Accounting, has allowed since January 1, 2008, the application of the new accounting criteria established in the International Financial Reporting Standards (IFRS) for preparing annual reports, to make easy the comparison of the accounting reports prepared in the different member states helping to increase the transparency of the markets in an economic environment increasingly globally and internationally. Nevertheless, also the General Plan of Accounting has been approved for the Small and Medium Companies that it regulates the most habitual operations that realize this type of companies, and simplifies some accounting criteria. This work centres on the analysis of the implications of the application of the above mentioned accounting innovations for the case of the cooperative societies, attending to their special characteristics.