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Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero
The present paper pretends to analyze the financial and economic effect that the application of the Interpretation of the International Financial Reporting Interpretations Committee about Members' Shares in Co-operative Entities and Similar Instruments could have in co-operatives. This Interpretatio
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