Cooperative social capital
Social capital consists of the contributions of members and associates, both mandatory and voluntary. From an accounting point of view, it is a liability figure that expresses the value of a portion of the equity of the cooperative. Its inclusion in the liability is not the fact that it is a debt bu...
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| Format: | Article |
| Language: | Spanish |
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Universidad de Deusto
2005-12-01
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| Series: | Boletín de la Asociación Internacional de Derecho Cooperativo |
| Subjects: | |
| Online Access: | http://baidc.revistas.deusto.es/article/view/907 |