The accounting regulation of co-operative societies have been recently reinforced with the approval of the ORDER ECO/3614/2003. The objective of this rule is to adapt the content of the Plan General de Contabilidad to the characteristics of these entities. In this work, I study the economic and accounting consequences of the special characteristics of co-operative societies on concepts like the result, capital, reserves or own equity, among others. The work combines the content of the state regulatory scheme on cooperative with the applicable legislation in the Basque Autonomous Community, as well as the national and international accounting regulation.

Accounting, Co-operative, Own Equity, Results

Zubiaurre Artola, M.A. (2004): "Sociedades Cooperativas. Aspectos Contables Singulares"; Revista Cuadernos de Gestión, Vol.4; No.2, pp. 47-62.

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