Efectes econòmics de la primera aplicació de les normes comptables adaptades a la NIC 32 i la CINIIF 2 a les cooperatives

Identifier:  TDX:1293

Handle: https://hdl.handle.net/20.500.11797/TDX1293

Authors:  Bastida Vialcanet, Ramon

Abstract:
This dissertationis anoriginal research studythat analyzesthe economic effects ofthe application ofIAS32 andIFRIC2 inthe cooperative sector. Beginning in2011, allSpanishcooperativesare required toapply cooperatives accounting standards adapted toIAS 32.This workhas twomainobjectives. First, to analyze the perceptionsof cooperatives managers on theprocess of applyingaccounting standardsadapted toIAS32 inits capital. And second, to quantify the impact ofthe first applicationof accounting standardsadaptedto IAS32on its economic situation.Thus,it will contributeto the literatureby analyzing the differencesthat have occurredinthe financial information preparedbefore andafter applyingaccounting standardsadaptedto IAS32.