OS NOVOS DESAFIOS DA CONTABILIDADE PARA ORGANIZAÇÕES DA ECONOMIA SOCIAL QUE APLICAM O SNC – AS COOPERATIVAS

Abstract

In the view of the typical traits of cooperatives, as active intervenients in social economy, it is discussed the (un)suitability of the Portuguese Financial Reporting Standards, which took effect on the first of January 2010, following accounting guidelines currently dominant and accepted within the EU. It is debated, in this context, the need of specific financial reporting standards in order to frame properly into these organisms because of the special nature and distinctive corporate identity that characterizes them, compared to the organisms to which the Portuguese Financial Reporting Standards are particularly targeted.