Cooperația – provocări pentru profesia contabilă
Co-operation – Challenges for the Accounting Profession
Author(s): Maria MorneaSubject(s): Economy, Accounting - Business Administration, Labour and Social Security Law
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: social economy; cooperative company; capital accounting, income; labour legislation on cooperative members;
Summary/Abstract: Equal opportunities for disadvantaged groups can be achieved by actively implementing forms of social economy, particularly cooperatives. For the accounting profession, presenting the financial statements of cooperative companies is a challenge, due to their specific issues. This article will discuss the regulations and specific characteristics of cooperative companies, others than the agricultural ones, credit cooperatives and central houses of credit cooperatives, which are regulated by special laws.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 3
- Page Range: 3-12
- Page Count: 10
- Language: English, Romanian
