Genovart Balaguer, Juana Isabel, and Emilio Mauleón Méndez. “The Economic-Accounting Impact of the Members Withdrawal in Cooperative Society: The Impact of IAS 32”. International Association of Cooperative Law Journal, no. 51 (December 22, 2017): 99-134. Accessed December 14, 2025. https://baidc.revistas.deusto.es/article/view/1341.