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Resumo(s)
O presente estudo pretende demonstrar que as alterações introduzidas no regime jurídico do direito ao reembolso, na reforma do Código Cooperativo português de 2015, não são suficientes para afastar a qualificação
contabilística do capital social cooperativo como um passivo financeiro. Esta
qualificação decorre da sujeição das cooperativas às normas internacionais
de contabilidade, com particular destaque para a IAS 32. A relevância prática
desta questão é demonstrada por um estudo empírico que analisa os efeitos
que a aplicação do atual enquadramento contabilístico tem nas cooperativas
vitivinícolas da Região Demarcada do Douro. Conclui-se defendendo uma intervenção legislativa que permita a sujeição das cooperativas a um tratamento
contabilístico específico e diferenciado, e que respeite a caraterística da variabilidade do capital social, decorrente do direito ao reembolso das entradas em
caso de demissão do cooperador, ao abrigo do princípio cooperativo da adesão voluntária e livre
This study intends to demonstrate that the changes introduced in the legal regime of the right to reimbursement, in the Portuguese Cooperative Code reform of 2015, are not sufficient to remove the accounting qualification of cooperative share capital as a debt. This qualification stems from the subjection of cooperatives to international accounting standards, with particular reference to IAS 32. The practical relevance of this issue is demonstrated by an empirical study that analyses the effects that the application of the current accounting treatment for cooperatives has on wine cooperatives in the Douro Demarcated Region. It concludes by advocating a legislative intervention that allows the cooperatives to be subject to a specific and differentiated accounting treatment, respecting the variability of share capital, resulting from the right to reimbursement of contributions in case of withdraw of the cooperator, under the cooperative principle of voluntary and open membership
This study intends to demonstrate that the changes introduced in the legal regime of the right to reimbursement, in the Portuguese Cooperative Code reform of 2015, are not sufficient to remove the accounting qualification of cooperative share capital as a debt. This qualification stems from the subjection of cooperatives to international accounting standards, with particular reference to IAS 32. The practical relevance of this issue is demonstrated by an empirical study that analyses the effects that the application of the current accounting treatment for cooperatives has on wine cooperatives in the Douro Demarcated Region. It concludes by advocating a legislative intervention that allows the cooperatives to be subject to a specific and differentiated accounting treatment, respecting the variability of share capital, resulting from the right to reimbursement of contributions in case of withdraw of the cooperator, under the cooperative principle of voluntary and open membership
Descrição
Palavras-chave
Cooperativa Direito de reembolso Direito de demissão Capital social Passivo financeiro IAS32 Cooperative Share capital Right to reimbursement Right to withdraw Debt