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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2017
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| Subjects: | |
| 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 |
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| Summary: |
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
subjection of cooperatives to international accounting standards, with particular
reference to IAS 32. The practical relevance of this issue is demonstrated by
an empirical study that analyses the effects that the application of the current
accounting treatment for cooperatives has on wine cooperatives in the Douro
Demarcated Region. It concludes by advocating a legislative intervention that
allows the cooperatives to be subject to a specific and differentiated accounting
treatment, respecting the variability of share capital, resulting from the right
to reimbursement of contributions in case of withdraw of the cooperator,
under the cooperative principle of voluntary and open membership. |
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