Browsing Journal of Co-operative Accounting and Reporting by Subject "Cooperative societies -- Accounting"

Browsing Journal of Co-operative Accounting and Reporting by Subject "Cooperative societies -- Accounting"

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    Equity-liability accounting debate in worker co-operative entities members' shares 
    Andicoechea, Lorea; Zubiaurre, Miguel A. (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    It is generally accepted that common high quality financial information standards are essential in a global economy. The comparability of financial information is necessary in order to facilitate the decision-making process ...

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    Stewardship: the core of cooperative accounting 
    Robb, Alan (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)
    Stewardship is a core feature of accounting for cooperatives in contrast to investment oriented accounting for capitalist companies. The right to redemption of capital in cooperatives had no parallel in investor-owned ...