Calificación de instrumentos financieros en las sociedades cooperativas a raíz de la NIC 32. La solución española

  1. Belén Álvarez Pérez 1
  2. Eva Suárez Álvarez 2
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

  2. 2 Eva Suárez Álvarez
Aldizkaria:
Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Argitalpen urtea: 2015

Alea: 25

Zenbakia: 1

Orrialdeak: 9-20

Mota: Artikulua

DOI: 10.15446/INNOVAR.V25N1SPE.53189 DIALNET GOOGLE SCHOLAR lock_openSarbide irekia editor

Beste argitalpen batzuk: Innovar: revista de ciencias administrativas y sociales

Laburpena

This paper presents a study on how the new equity configuration established in the IFRS/IAS and the adaptation of the Spanish accounting regulations, can cause changes in the share capital of cooperative unions and, as consequence, in their own funds, with an expected impact of these in various societary operations.

Datuen iturria: Dialnet