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Abstract(s)
Este estudo pretende analisar o grau de (i)literacia jurídico - contabilística no setor cooperativo, utilizando como indicador a reserva de educação e formação cooperativas, por se tratar de uma reserva com caraterísticas muito específicas.
Após uma reflexão acerca do enquadramento jurídico e contabilístico da reserva de educação e formação cooperativas, verificou-se que não existe no Sistema de Normalização Contabilísticas (SNC) uma rubrica específica para o reconhecimento desta reserva, definida como uma reserva obrigatória por força do disposto no Código Cooperativo Português (CCoop). O SNC foi pensado, sobretudo, para as sociedades comerciais convencionais, não tendo em conta, por isso, as especificidades das cooperativas. Assim, sugerimos uma nova subconta, na rubrica das reservas legais (551), para a contabilização desta reserva, que será a subconta 5512 – Reserva de Educação e Formação Cooperativas. Apesar de esta reserva não ser considerada uma reserva legal em sentido estrito, deverá ser integrada na rubrica das reservas legais, dado que a sua constituição obrigatória decorre da lei.
Utilizando uma metodologia qualitativa, com recurso ao questionário, conclui-se que, existe um significativo grau de iliteracia jurídico - contabilística numa particularidade do regime económico das cooperativas, a reserva de educação e formação cooperativas.
Existem cooperativas que não têm a reserva constituída ou que, não obstante a terem constituída, admitem quer quanto ao destino da reserva, quer quanto às suas fontes, quer quanto à repartibilidade, possibilidades que a lei não permite. Nesta decorrência, não estão a relevar contabilisticamente, de forma adequada, aquela reserva, o que tem implicações nas suas demonstrações financeiras.
This study aims to analyze the degree of legal and accounting literacy in the cooperative sector, using as an indicator the reserve for cooperative education and training, because it is a reserve with very specific characteristics. After a reflection on the legal and accounting framework of the reserve for cooperative education and training, it was found that there is in the Accounting Standards System (CNS) a specific heading for the recognition of this reserve, defined as a mandatory reserve pursuant to the provisions of Portuguese Cooperative Code (CCoop). The CNS was designed primarily for conventional commercial companies, not taking into account, so the specifics of cooperatives. So we suggest a new item for the accounting of the reserve, 5512 - reserve for cooperative education and training. Despite this reserve not be regarded as legal reserve in the strict sense should be regarded as a legal reserve, since the obligation arises from the law. Using a qualitative methodology, using the questionnaire, it is concluded that there is a significant degree of legal and accounting illiteracy in a particular economic regime of cooperatives, the reserve for cooperative education and training. There are cooperatives that have established the reserve or that, despite having established, admit either as to the fate of the reserve, whether as to their sources, either on the distribution, possibilities that the law does not allow. Therefore not correctly reveal accounting of the reserve, which has implications in the financial statements.
This study aims to analyze the degree of legal and accounting literacy in the cooperative sector, using as an indicator the reserve for cooperative education and training, because it is a reserve with very specific characteristics. After a reflection on the legal and accounting framework of the reserve for cooperative education and training, it was found that there is in the Accounting Standards System (CNS) a specific heading for the recognition of this reserve, defined as a mandatory reserve pursuant to the provisions of Portuguese Cooperative Code (CCoop). The CNS was designed primarily for conventional commercial companies, not taking into account, so the specifics of cooperatives. So we suggest a new item for the accounting of the reserve, 5512 - reserve for cooperative education and training. Despite this reserve not be regarded as legal reserve in the strict sense should be regarded as a legal reserve, since the obligation arises from the law. Using a qualitative methodology, using the questionnaire, it is concluded that there is a significant degree of legal and accounting illiteracy in a particular economic regime of cooperatives, the reserve for cooperative education and training. There are cooperatives that have established the reserve or that, despite having established, admit either as to the fate of the reserve, whether as to their sources, either on the distribution, possibilities that the law does not allow. Therefore not correctly reveal accounting of the reserve, which has implications in the financial statements.
Description
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Keywords
Setor cooperativo Cooperativas Reservas de educação e formação cooperativas I(literacia) Cooperative sector (I)literacy Cooperatives reserve for cooperative education and training