期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2017
卷号：50
页码：135-165
出版社：University of Deusto
摘要：This study intends to demonstrate that the changes introducedin the legal regime of the right to reimbursement, in the Portuguese CooperativeCode reform of 2015, are not sufficient to remove the accounting qualificationof cooperative share capital as a debt. This qualification stems from thesubjection of cooperatives to international accounting standards, with particularreference to IAS 32. The practical relevance of this issue is demonstrated byan empirical study that analyses the effects that the application of the currentaccounting treatment for cooperatives has on wine cooperatives in the DouroDemarcated Region. It concludes by advocating a legislative intervention thatallows the cooperatives to be subject to a specific and differentiated accountingtreatment, respecting the variability of share capital, resulting from the rightto reimbursement of contributions in case of withdraw of the cooperator,under the cooperative principle of voluntary and open membership.
关键词：cooperative; right to reimbursement; right to withdraw;IAS32; share capital; debt.
