Uma contribuição à contabilidade das Sociedades Cooperativas: estudo de caso sobre a contabilização dos atos cooperativos e não cooperativos em uma cooperativa de produção vinícola do sul do Brasil, de acordo com a Norma Brasileira de Contabilidade - NBC T 10.8.

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Data
2003
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Oliveira, José Antônio Puppim de
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The main goal of this study is to contribute to the understanding of the appropriate accounting treatment of the operations in cooperatives, which differentiates them from other Brazilian commercial societies. This treatment is objectively examined under the lens of the norm NBC T 10.8 of Federal Council of Accounting, which determines distinction between cooperative acts and non-cooperative acts. The theoretical foundation of this paperwork is centered in examining, from both the cooperative doctrine and the accounting theory viewpoint, the issues related to the origin, nature and purpose of the cooperatives, as well as the accounting regulation applicable to them. The author developed a method to treat adequately the norm NBC T 10.8 and applied it to a case study of a wine producer cooperative in southern Brazil. As a result of this work, it is demonstrated that NBC T 10.8 eliminated a historical deficiency that permeated the accounting practice in cooperatives, whose accounting procedures - implicit in both technical and scientific content in NBC T 10.8 ¿ are presented in a detailed manner.


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