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1

Kramarovskiĭ, Leonid Moiseevich. Revizii͡a︡ dei͡a︡telʹnosti proizvodstvennogo kooperativa. Moskva: "Finansy i statistika", 1993.

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2

Nong ye he zuo jing ji he suan dan wei kuai ji. [Hangzhou shi]: Zhejiang ren min chu ban she, 1985.

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3

Chŏn, Hŭi-sŏn. Hyŏptong chohap kyŏngyŏng punsŏk: Kyŏngyŏng kwalli kibon tosŏ. Sŏul Tʻŭkpyŏlsi: Hyŏptong Yŏnʼguwŏn, 1994.

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4

Qu yu xing he zuo jing ji zu zhi kuai ji. Jinan: Shandong ren min chu ban she, 1986.

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5

Lugovoĭ, V. A. Kak vesti uchet v kooperativakh. Moskva: "Finansy i statistika", 1989.

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6

Fanni, Maurizio. La contabilità generale ed il bilancio-tipo delle società cooperative: Commentato ai sensi della vigente normativa e delle direttive della CEE. Padova: CEDAM, 1987.

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7

Chŏn, Hŭi-sŏn. Nonghyŏp hoegye. Sŏul Tʻŭkpyŏlsi: Hyŏptong Yŏnʼguwŏn, 1988.

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8

Cheng xiang ji ti suo you zhi gong ye qi ye cai wu kuai ji. Changsha Shi: Hunan ren min chu ban she, 1985.

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9

Seetharaman, S. P. Financial reporting of cooperatives. New Delhi: Oxford & IBH Pub. Co., 1987.

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10

Sainty, Barbara. The role of accounting in achieving cooperative efforts within a firm. London, Canada: Western Business School, University of Western Ontario, 1996.

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11

Er qing ji ti gong ye qi ye cai kuai jiao cai. Hubei Wuchang Luojia shan: Wuhan da xue chu ban she, 1985.

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12

Er qing ji ti gong ye qi ye cai wu kuai ji wen da. Beijing: Zhongguo cai zheng jing ji chu ban she, 1985.

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13

Efremova, L. A. Finansy potrebitelʹskoĭ kooperat︠s︡ii: Rezulʹtaty i napravlenii︠a︡ razvitii︠a︡ : monografii︠a︡. Stavropolʹ: Izdatelʹsko-informat︠s︡ionnyĭ t︠s︡entr "Fabula", 2012.

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14

Accounting manual for Federal credit unions. [Washington, D.C.?]: National Credit Union Administration, 1989.

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15

Khamatova, L. A. Ėkonomicheskiĭ aspekt upravlenii︠a︡ oborotnymi sredstvami v kooperativnoĭ torgovle: Monografii︠a︡. Samara: Izd-vo OOO Nauchno-tekhn. t︠s︡entr", 2001.

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16

Avi, Maria Silvia. Contabilità e bilanci delle cooperative: Aspetti civilistici, contabili e fiscali, le cooperative agricole, edilizie, sociali, di produzione e lavoro, di garazia fidi, il bilancio consolidato, l'impatto dell'euro. 3rd ed. Milano: Il sole 24 ore, 2000.

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17

Patterson, Cecil. Condos, cooperatives, and homeowners' associations: CIRA accounting and tax overview and update. [Tallahassee, Fla.]: FICPA, Continuing Professional Education, 1990.

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18

American Institute of Certified Public Accountants. Agribusiness Special Committee. Audits of agricultural producers and agricultural cooperatives. New York, N.Y: American Institute of Certified Public Accountants, 1987.

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19

Rutledge, Marilyn Z. Providing services to common interest realty associations. New York, NY: PPC--CPE, 1992.

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20

Rutledge, Marilyn. Providing services to condominium, homeowners, and other common interest realty associations. Fort Worth, Tex: Practitioners Pub. Co., 1997.

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21

Office, General Accounting. Patronage refunds: Rural Telephone Bank's and other cooperatives' methods to refund earnings : report to the Honorable Bill Grant, House of Representatives. Washington, D.C: The Office, 1988.

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22

Ohlmeyer, Dietrich. Das neue genossenschaftliche Bilanzrecht. Wiesbaden: Deutscher Genossenschafts-Verlag, 1986.

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23

Xiang zhen qi ye shi yong kuai ji. Fuzhou Shi: Fujian ke xue ji shu chu ban she, 1985.

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24

American Institute of Certified Public Accountants. Agribusiness Special Committee. Audits of agricultural producers and agricultural cooperatives: With conforming changes as of May 1, 1993. Chicago, Ill: Published for the American Institute of Certified Public Accountants by Commerce Clearing House, 1993.

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25

Maasjost, Bernward. Beitragspolitik, Überschussentstehung und- verwendung bei Versicherungsvereinen auf Gegenseitigkeit. Köln: Müller Botermann, 1987.

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26

Aquino, Nery Vera. Régimen legal, tributario y contable de las empresas cooperativas y comerciales en el país. 3rd ed. Asunción: [Talleres Gráficos de Ediciones Librería El Foro S.A.], 2002.

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27

Bashbīshī, Ḥilmī ʻAbd al-Fattāḥ. Muḥāsabat al-munshaʼāt al-mutakhaṣṣiṣah: Al-bunūk, sharikāt al-taʼmīn, al-jamʻīyāt al-taʻāwunīyah fī dawlat Qaṭar. al-Dawḥah: Jāmiʻat Qaṭar, 1990.

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28

Q&A to kaisetsu ni yoru nōgyō seisan hōjin no setsuritsu to kaikei zeimu: Nōchihō dai 3-jō no kyoka shinsei kara kessan shinkoku made. Tōkyō: Ōkura Zaimu Kyōkai, 2011.

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29

Cadena, Jorge Enrique Chavarro. Plan unico de cuentas y legislación contable para entidades del sector solidario: Cooperativas, fondo de empleados. Bogotá, D.C: Grupo Editorial Nueva Legislación, 2012.

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30

Office, General Accounting. Cooperative threat reduction: DOD's 1997-98 reports on accounting for assistance were late and incomplete : report to Congressional committees. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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31

Office, General Accounting. Cooperative threat reduction: DOD has adequate oversight of assistance, but procedural limitations remain : report to congressional committees. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 2001.

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32

Kachan, Natal'ya, and Svetlana Novosel'ceva. Features of accounting in trade and public catering. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1048801.

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The textbook deals with the main issues of setting up accounting of commodity transactions in wholesale and retail organizations, public catering enterprises, including the system of consumer cooperation. This takes into account the features of the organization of inventory accounting in the book and magazine form. Meets the requirements of the Federal state educational standards of secondary vocational education. Recommended for students of the specialty Economics and accounting (by industry)" to study the discipline "Features of accounting in organizations of various types of activity". It can be useful for practitioners of trade and public catering."
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33

Chamme, Mbaki Andrew. Managerial accounting and financial performance: The case of Botswana Cooperatives. Birmingham: University of Birmingham, 1989.

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34

Office, General Accounting. Cooperative threat reduction: Status of defense conversion efforts in the former Soviet Union : report to the Chairman, Committee on National Security, House of Representatives. Washington, D.C: The Office, 1997.

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35

Ilia, Kuznetsov, ed. International accounting in the 21st century. Hauppauge, NY: Nova Science Publishers, 2009.

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36

Office, General Accounting. Federal research: Guidance for equipment acquired under grants and cooperative agreements : report to the Chairman, Committee on Science, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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37

Pauline, Weetman, and Gordon Paul D, eds. International financial accounting: A comparative approach. 2nd ed. London: Financial Times/Prentice Hall, 2002.

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38

Pauline, Weetman, and Gordon Paul, eds. International financial accounting: A comparative approach. London: Financial Times/Pitman Publishing, 1998.

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39

Roberts, Clare B. International financial accounting: A comparative approach. 2nd ed. New York: Pearson, 2002.

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40

Accountants, American Institute of Certified Public. Agribusiness industry developments - 1990: Update to AICPA Audit and accounting guide Audits of agricultural producers and agricultural cooperatives. New York: AICPA, 1991.

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41

Dominguez, Elida W. Participación de los trabajadores: Instrumentos para la planificación y la gestión. [Buenos Aires]: Fundación Friedrich Ebert, 1989.

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42

Kyōjirō, Someya, ed. Accounting education and research to promote international understanding: The proceedings of the Sixth International Conference on Accounting Education : October 7-10, 1987, Kyoto, Japan. New York: Quorum Books, 1988.

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43

International accounting standards: Opportunities, challenges, and global convergence issues : hearing before the Subcommittee on Securities and Insurance and Investment of the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Tenth Congress, first session, on opportunities, issues, differences, and challenges as the U.S. and international countries move towards convergence of IFRS with U.S. GAAP along with the impact of these proposed efforts on stakeholders, including regulators, investors, auditors, and companies, Wednesday, October 24, 2007. Washington: U.S. G.P.O., 2010.

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44

Pauline, Weetman, Gordon Paul, and Roberts Clare B, eds. International corporate reporting: A comparative approach. 4th ed. New York: Prentice Hall, 2008.

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45

Pauline, Weetman, and Gordon Paul, eds. International financial reporting: A comparative approach. 3rd ed. New York: Financial Times Prentice Hall, 2005.

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46

Accounting for hunger: The right to food in the era of globalisation. Oxford, [England]: Hart Publishing, 2011.

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47

Romero, Enrique Corona. Normas internacionales de contabilidad. 2nd ed. Valencia: CISS, 2005.

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48

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Examining the impact of the Sarbanes-Oxley Act and developments concerning international convergence: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, second session, on regulations in the United Kingdom and Hong Kong, strengthening corporate governance and internal controls, concerns of small companies, and the changed behavior of audit committees, management, and auditors, September 9, 2004. Washington: U.S. G.P.O., 2005.

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49

United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises. Promotion of international capital flow through accounting standards: Hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Seventh Congress, first session, June 7, 2001. Washington: U.S. G.P.O., 2001.

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50

Medina, Luis Raúl Uribe. Enfoques a las normas internacionales de contabilidad en Colombia: NIIFs. Bogotá, D.C: Grupo Editorial Nueva Legislación Ltda., 2011.

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