Repositori URV

Identificador: TDX:1293

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

Autores:
Bastida Vialcanet, Ramon

Resumen:
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.