Considerations on the capital of cooperative societies

  • Joaquín Gutiérrez del Alamo y Mahou
Keywords: capital, assets

Abstract

Capital treatment is discussed in cooperative societies. But entering to discussion makes us realize that capital is broad and extensive, just because of the very concept behind it ¾the capital¾, and the diversity of approaches that can have their treatment: legal, economic, accounting.

Published online: 18 December 2015

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Author Biography

Joaquín Gutiérrez del Alamo y Mahou
Doctor en Derecho. Economista
Intendente Mercantil
Published
2005-12-31
How to Cite
Gutiérrez del Alamo y Mahou, Joaquín. 2005. “Considerations on the Capital of Cooperative Societies”. International Association of Cooperative Law Journal, no. 35 (December), 51-58. https://doi.org/10.18543/baidc-35-2001pp51-58.