Calificación de instrumentos financieros en las sociedades cooperativas a raíz de la NIC 32. La solución española
- Belén Álvarez Pérez 1
- Eva Suárez Álvarez 2
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1
Universidad de Oviedo
info
- 2 Eva Suárez Álvarez
ISSN: 0121-5051
Ano de publicación: 2015
Volume: 25
Número: 1
Páxinas: 9-20
Tipo: Artigo
Outras publicacións en: Innovar: revista de ciencias administrativas y sociales
Resumo
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.