Las implicaciones financieras de los procesos concursales de las sociedades cooperativas
- Iturrioz del Campo, Javier
- Martín López, Sonia
- Cossío Silva, F. J. (coord.)
Editorial: Escuela Superior de Gestión Comercial y Marketing, ESIC
ISBN: 978-84-7356-609-4
Ano de publicación: 2009
Congreso: Asociación Europea de Dirección y Economía de Empresa. Congreso Nacional (23. 2009. Sevilla)
Tipo: Achega congreso
Resumo
Meeting of creditors are processes to solve insolvency situations, so much in cases in which the future continuity of the company takes place like in those in which its financial economic situation advises its dissolution. The concursal procedure is formed by a series of phases in which the financial information plays a fundamental role to determine the value of the assets with which it counts the company and the volume of debts that it must assume. The application of this process to the cooperative societies has a series of implications that affect to aspects like the variability of their share capital, or the participation of the members in the economic and financial flows that suppose a differentiated treatment.