出版社：Universidad Complutense de Madrid. Servicio de Publicaciones
摘要：This paper seeks to determine the Corporate Tax payment derived from applying each one of the two possible accounting methods for the Cooperative and Extra-cooperative Results, as regulated by the state regulation of cooperative entities. Also, keeping in mind the adjustments and fiscal benefits established by the Fiscal Law of cooperative entities and the Corporate Tax Law. This is to establish a comparative analysis THAT will allow managers to choose an accounting system or another under different levels of fiscal protection.
关键词：Co-operative entity; cooperative available result; extra-cooperative net profit; separate accounting; combined accounting;Sociedad cooperativa; fiscalidad; resultado disponible cooperativo; resultado disponible extracooperativo; contabilización separada; contabilización conjunta
