Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/4334
Título: Financial information in cooperative organizations: effects of solvency analysis
LA INFORMACIÓN FINANCIERA EN LAS SOCIEDADES COOPERATIVAS. EFECTOS EN LA EVALUACIÓN DE LA SOLVENCIA
Editora / Evento / Instituição: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
Descrição: The concept of insolvency is understood as the state property that not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements. This information presents certain specificities in the case of co-operative enterprises derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their equity or accounting classification of their share capital. Keywords: Co-operative enterprises, share capital, equity, solvency, economic and financial information.
El concepto de insolvencia se asocia a la incapacidad de un sujeto (ya sea mercantil o civil) para cumplir regularmente sus obligaciones. En la evaluación de la solvencia empresarial juega un papel primordial la información económico-financiera transmitida a través de los estados contables, aspecto que presenta determinadas especificidades en el caso de  sociedades cooperativas derivadas, entre otras, de su particular estructura financiera. En este trabajo se analiza la repercusión que en la evaluación de la solvencia tienen algunos aspectos sustantivos de la cooperativa desde el punto de vista financiero, como la naturaleza de sus fondos propios o la calificación contable del capital social.ABSTRACTThe concept of insolvency is understood as the state property that not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements. This information presents certain specificities in the case of co-operative enterprises derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their equity or accounting classification of their share capital.
URI: http://rebacc.crcrj.org.br/handle/123456789/4334
Outros identificadores: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/879
Aparece nas coleções:Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ

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