Resumo

ALVAREZ PEREZ, Belén  e  SUAREZ ALVAREZ, Eva. RATING OF FINANCIAL INSTRUMENTS IN COOPERATIVE UNIONS AS A RESULT OF IAS 32. THE SPANISH SOLUTION. Innovar [online]. 2015, vol.25, n.spe, pp.9-20. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n1spe.53189.

This paper presents a study on how the new equity configuration established in the IFRS/IAS and the adaptation of the Spanish accounting regulations, can cause changes in the share capital of cooperative unions and, as consequence, in their own funds, with an expected impact of these in various societary operations.

Palavras-chave : Cooperative unions; IFRS/IAS; financial instruments; equity.

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