Business combinations in cooperatives. A critical view of accounting standards

Article of Fernando Polo-Garrido and Elena Meliá-Martí published in the Journal Economic Research which offers a critical review of the history of cooperatives in the accounting standards for business combinations and identifies and studies five problematic aspects of the application of the acquisition method. The article provides practical guidance to identify Business Combinations Under Common Control between cooperatives, identifies incompatibilities between the cooperative law and accounting standards, proposes a modified cost of business combination, points out inequalities between members arising in the application of the acquisition method and above all shows that the IASB’s decision to allow only one method has proven ineffective in avoiding accounting arbitrage and the lack of fitness of the accounting standards to cooperatives.

See the full article at: https://www.tandfonline.com/doi/full/10.1080/1331677X.2020.1833744

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REFOUNDING OF THE COMMISSION FOR COOPERATIVES AND OTHER SOCIAL ECONOMY ENTERPRISES OF THE SPANISH ASSOCIATION OF ACCOUNTING AND BUSINESS ADMINISTRATION (AECA)

In 2020, the AECA Commission for Cooperatives and other Social Economy Enterprises has undertaken a process of re-foundation in which its objectives, scope, structure, composition and operation have been redefined. This process has been led by the new President of the Commission, Juan Francisco Juliá-Igual, Professor at the Polytechnic University of Valencia.

The new structure of the AECA Commission consists of three working groups coordinated by three professors and experts in the field. These groups are:

– Management and Administration Group. Coordinator: Rosalía Alfonso-Sánchez.

– Accounting, Non-Financial Information and Finance Group. Coordinator: Fernando Polo-Garrido

– Digital Transition Group. Coordinator: Ricardo Palomo-Zurdo

The multidisciplinary nature of the Commission, with members who are experts from different public and private entities, regions, and disciplines, seeks to give the projected pronouncements and activities the greatest representativeness and applicability. Among its thirty-eight experts there are academics from fifteen universities, many of them members of AECA and CIRIEC-Spain, as well as managers and practitioners linked to the main organisations representing this business sector.

In addition to the Documents and Opinions issued, the new Commission has set itself the objective of holding meetings and conferences in which to invite relevant spokespersons from the social economy sector to debate current issues of professional interest. Another of the new Commission’s strategic objectives is to promote collaboration agreements with other public and private entities and institutions that encourage the transfer of knowledge.

See: https://aeca.es/comisiones-de-estudio/contabilidad-de-cooperativas/

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2020 UK Society for Co-operative Studies Conference

2020 UK Society for Co-operative Studies Conference, “The polictics, Policies and Practices of Co-operative movements”. On line, from 1st – 3rd October 2020.

The programme includes a panel on “Accounting for Co-operative purposes” and another panel on “Measuring and reporting co-operative performance”

Full programme of events are availiable at https://ukscs.coop/wp-content/uploads/2020/09/2020-Conf-Programme-Draft-Pre-Reg.pdf)

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Call for papers XVIII CONGRESO INTERNACIONAL DE INVESTIGADORES EN ECONOMÍA SOCIAL DE CIRIEC-ESPAÑA – MATARÓ, SEPTIEMBRE 2020

Mataró, Spain 17th and 18th September 2020.

More information at (Spanish): 

Llamada a la presentación de comunicaciones para el XVIII Congreso Internacional de Investigadores en Economía Social de CIRIEC-España – Mataró, septiembre 2020

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World Cooperative Monitor: new ranking of the largest cooperatives is now available. Focus on SDG 8.

The International Cooperative Alliance (ICA) and the European Research Institute on Cooperative and Social Enterprises (Euricse) has recently published  the 2019 issue of the World Cooperative Monitor, the eighth annual one. The report explores the economic and social impact of the largest cooperatives  and mutuals worldwide, providing a ranking of the Top 300, sector rankings, and an analysis of contributions to meeting the objectives of the UN Sustainable Development Goals (SDGs).

More information at: https://www.euricse.eu/world-cooperative-monitor-new-ranking-of-the-largest-cooperatives-is-now-available-focus-on-sdg-8/

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International Journal of Co-operative Accounting and Management (IJCAM): Call for Papers – Summer 2020 Special Issue – Social, Environmental and SDG Performance and Reporting in Co-operatives

The Special Issue is seeking papers on any aspect of management, measurement and reporting related to social, environmental and SDG performance of co-operatives.

More information at: https://www.smu.ca/academics/sobey/ijcam-call-for-papers.html

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10th International Workshop on Cooperative and Responsible Finance for Development. 20-21 June 2019, Trento, Italy

Euricse announces the organization of the 10th Euricse International Workshop on Cooperative and Responsible Finance for Development. The workshop, organized in collaboration with the Department of Economics and Management of the University of Trento and Federcasse (Italian Federation of Cooperative Credit Banks), with the support of EACB (the European Association of Co-operative Banks), will be held in Trento, Italy on June 20th and 21st, 2019.

More information at: http://www.euricse.eu/10th-international-workshop-on-cooperative-and-responsible-finance-for-development/?utm_source=Contatti&utm_campaign=0a9a037bab-EMAIL_CAMPAIGN_2018_11_28_02_50&utm_medium=email&utm_term=0_2dfb7c7c36-0a9a037bab-306617397

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Word Cooperative Monitor

The 7th annual World Cooperative Monitor is now available.

The report paints a picture of the scale and strength of the global cooperative movement and reports on the world’s largest cooperative and mutual organisations, providing a ranking of the Top 300 and sectorial analysis based on 2016 financial data.

The 2018 World Cooperative Monitor collected data for 2.575 organisations. The world’s top 300 cooperative organizations operate in different sectors: insurance (32%), agriculture (35%), wholesale and retail trade (19%), banking and financial services (8%), industry and utilities (2%), health, education and social care (2%) and other services (2%) and report a total turnover of over two trillion USD.

More information at: https://monitor.coop/en

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7th CIRIEC International Research Conference on Social and Solidarity Economy

7th CIRIEC International Research Conference on 

Social and Solidarity Economy

Social and Solidarity Economy: Moving Towards a New Economic System

Bucharest, Romania, 6th – 9th June 2019

The 7th CIRIEC’s international conference will be an occasion for shared reflection on the role of Social and Solidarity Economy in facing the current challenges and a realizing a ‘transformational vision’ such as the one set by the United Nations Sustainable Development Goals.

More information at: http://www.solidaritate.eu/index.php/ciriec-2019/

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Call for papers “XVII CONGRESO DE INVESTIGADORES EN ECONOMÍA SOCIAL DE CIRIEC-ESPAÑA – TOLEDO, OCTUBRE 2018”

Toledo, Spain 4th and 5th October 2018.http://ciriec.es/noticias/llamada-a-la-presentacion-de-comunicaciones-para-el-xvii-congreso-de-investigadores-en-economia-social-de-ciriec-espana-toledo-octubre-2018/

More information at (Spanish): 

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