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Polo-Garrido, Fernando,Sánchez-Campos, María del Mar 한국협동조합학회 2018 韓國協同組合硏究 Vol.36 No.3
This paper deals with the financial structure of cooperative societies in Spain and their accountancy. Bearing this objective in mind, first we describe the legal framework of cooperatives in Spain which is characterized by a pluralist framework. Cooperatives are a regional government legal competence (Autonomous Communities) resulting in 16 Autonomic (Regional) Cooperatives’ Laws plus a State Cooperatives’ Law. In addition, Credit (Bank) Cooperatives have a sectoral Law. We study the changes motivated by the international accounting harmonization in the Spanish GAAP and the Spanish Accounting Standards for Cooperatives, also the subsequent changes in the Cooperatives’ Laws in order to introduce a new and optional regimen of members’ shares that can retain the accounting classification of members’ shares as equity. We critically review the criteria of IAS 32 and IFRIC 2 to classify members’ shares as equity or liability. Financial resources are described comprehensively; we focus in financial resources obtained from members and self-financing, we highlight the new sources of finances (shared titles and special participations), a new hybrid cooperative form, mixed cooperatives and the commented introduction of a new and optional regimen of members’ shares whose redemption can be refused by the cooperative. Conclusions are set out on financial structure and accounting standards. We point out the difficult balance between Cooperative Principles and financing needs. New forms of financing and hybrid cooperatives have the risk of denaturalization of the cooperative. From accounting standards is highlighted their impact in cooperatives (Polo, 2014), they have motivated changes in the regimen of members’ shares, changes that otherwise ha not been introduced. Finally, a very short reference is made about the current IASB’s Discussion Paper “Financial Instruments of characteristic of equity”.
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( Polo-garrido ),( Fernando ),( Sanchez-campos ),( Maria Del Mar ) 한국협동조합학회 2018 韓國協同組合硏究 Vol.36 No.3
본 논문은 스페인 협동조합의 재무구조와 회계처리를 분석한다. 먼저, 다원적 구조가 특징인 스페인 협동조합의 법적 구조를 기술한다. 스페인에는 16개의 자치州 협동조합법과 1개의 연방협동조합법이 있다. 이외에도 금융(신용ㆍ공제)협동조합을 위한 특별법이 있다. 본 논문은 국제적 회계기준의 통일이 스페인의 GAAP와 협동조합회계기준에 미친 변화를 분석하고, 아울러 조합원출자금이 계속 자본으로 분류될 수 있도록 하는 새로운 출자금 제도의 도입을 위해 변경된 협동조합법 조항들을 살펴본다. 또한, 조합원 출자금을 자본 또는 부채로 분류하기 위한 IAS 32와 IFRIC 2 기준을 비판적으로 고찰한다. 본 논문은 조합원 출자에 의해 자체적으로 조달되는 재원에 초점을 두고, 새로운 자금조달원(공동명의와 특별 참가), 새로운 하이브리드 협동조합형태, 복합협동조합, 협동조합에 의해 상환청구가 거부될 수 있는 새로운 임의의 조합원출자금 형태의 도입 등을 집중분석한다. 재무구조와 회계기준에 대한 결론에서, 본 논문은 협동조합원칙과 자금조달니즈 간 균형을 맞추기가 어려우며, 새로운 형태의 자금조달 방식과 하이브리드 협동조합은 협동조합의 독특한 특성을 잃을 위험이 있다는 점을 지적한다. 협동조합에 대한 회계기준의 영향에 대해서는, 국제회계기준이 조합원출자금 형태의 변화를 가져 왔음을 강조하고, 마지막으로, 현재 IASB 토론서 “자본의 금융상품 특성”에 대해 간단히 언급한다. This paper deals with the financial structure of cooperative societies in Spain and their accountancy. Bearing this objective in mind, first we describe the legal framework of cooperatives in Spain which is characterized by a pluralist framework. Cooperatives are a regional government legal competence (Autonomous Communities) resulting in 16 Autonomic (Regional) Cooperatives’ Laws plus a State Cooperatives’ Law. In addition, Credit (Bank) Cooperatives have a sectoral Law. We study the changes motivated by the international accounting harmonization in the Spanish GAAP and the Spanish Accounting Standards for Cooperatives, also the subsequent changes in the Cooperatives’ Laws in order to introduce a new and optional regimen of members’ shares that can retain the accounting classification of members’ shares as equity. We critically review the criteria of IAS 32 and IFRIC 2 to classify members’ shares as equity or liability. Financial resources are described comprehensively; we focus in financial resources obtained from members and self-financing, we highlight the new sources of finances (shared titles and special participations), a new hybrid cooperative form, mixed cooperatives and the commented introduction of a new and optional regimen of members’ shares whose redemption can be refused by the cooperative. Conclusions are set out on financial structure and accounting standards. We point out the difficult balance between Cooperative Principles and financing needs. New forms of financing and hybrid cooperatives have the risk of denaturalization of the cooperative. From accounting standards is highlighted their impact in cooperatives (Polo, 2014), they have motivated changes in the regimen of members’ shares, changes that otherwise ha not been introduced. Finally, a very short reference is made about the current IASB’s Discussion Paper “Financial Instruments of characteristic of equity”.
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