Efectos de las NIC 32 en los instrumentos de patrimonio: un estudio de cooperativas colombianas
Artículo de revista
2016
Universidad del Zulia
International accounting standard 32
Financing structure cooperatives
Norma internacional de contabilidad 32
Estructura de financiación cooperativas
Capital - accounting
Cooperative societies - law and legislation
Cooperative societies - finance
Capital - contabilidad
Cooperativas - legislación
Cooperativas - finanzas
Accounting - standards
International financial reporting standards
Managerial accounting
Cooperative societies - accounting
Contabilidad - normas
Normas internacionales de información financiera
Contabilidad administrativa
Cooperativas - contabilidad

Financing structure cooperatives

Norma internacional de contabilidad 32

Estructura de financiación cooperativas

Capital - accounting

Cooperative societies - law and legislation

Cooperative societies - finance

Capital - contabilidad

Cooperativas - legislación

Cooperativas - finanzas

Accounting - standards

International financial reporting standards

Managerial accounting

Cooperative societies - accounting

Contabilidad - normas

Normas internacionales de información financiera

Contabilidad administrativa

Cooperativas - contabilidad

The objective of this paper is to describe the eႇects of the application of the International Accounting Standard (IAS) 32 on the equity instruments of Colombian cooperatives. To this end, a case study was used, following a quantitative and descriptive approach. The information about the analyzed
cooperatives, Cooperative of the Employees and Graduates of the Autonomous University of the West (Cooperativa Multiactiva de los Empleados y Egresados de la Universidad Autónoma de
Occidente) and Pizano Workers’ Cooperative (Cooperativa de los Trabajadores de Pizano), was obtained from primary and secondary sources. The results show a growth in indebtedness rates in the solidary organizations studied, once the requirements of the international standard have been
applied according to three de¿ned scenarios. On the other hand, the leverage ratio determines that the resources controlled by each of the cooperatives, would be ¿nanced through the creditors. It is concluded that the classi¿cation of social contributions as a ¿nancial liability would lead to the deterioration of the solvency of the cooperative vis-à-vis third parties due to the high dependence on social capital
- Articulos [856]
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