A (in)suficiência do regime do direito ao reembolso em Portugal: o estudo particular das cooperativas vitivinícolas da região demarcada do Douro

This study intends to demonstrate that the changes introduced in the legal regime of the right to reimbursement, in the Portuguese Cooperative Code reform of 2015, are not sufficient to remove the accounting qualification of cooperative share capital as a debt. This qualification stems from the subj...

Full description

Saved in:
Bibliographic Details
Main Authors: Meira, Deolinda Aparicio, Bandeira, Ana Maria Alves, Gonçalo, Vítor
Format: Article
Language:Portuguese
Published: 2017
Subjects:
cooperativa
direito de reembolso
direito de demissão
IAS32
capital social
passivo financeiro
cooperative
right to reimbursement
right to withdraw
share capital
debt
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6296194
Source:Boletín de la Asociación Internacional de Derecho Cooperativo = Journal International Association of Cooperative Law, ISSN 1134-993X, Nº. 51, 2017 (Ejemplar dedicado a: La adhesión voluntaria y abierta), pags. 135-165
Tags: Add Tag
No Tags: Be the first to tag this record
A (in)suficiência do regime do direito ao reembolso em Portugal: o estudo particular das cooperativas vitivinícolas da região demarcada do Douro
  • Get full text

    • Similar Items