The possibility of transferring works and services to cooperatives, by way of capital, confirms the trend that has developed in the last few years, for which intangible and intellectual assets play a role that is becoming more and more important to achieve company “performance” and the creation of company values. In particular, extension of the application of this institutions to limited liability companies represents recognition, on a legal level, of the value of human capital as an element of a system and a carrier of expected benefit for future years. It is important to stop and focus on the reason why the transfer of works and services by way of capital implies the creation of a new and separate business collaboration that, in cooperative societies, is regulated by general norms as well as by the Law n. 142/2001.
The transfer of work and services to cooperative societies
Celenza Domenico;
2012-01-01
Abstract
The possibility of transferring works and services to cooperatives, by way of capital, confirms the trend that has developed in the last few years, for which intangible and intellectual assets play a role that is becoming more and more important to achieve company “performance” and the creation of company values. In particular, extension of the application of this institutions to limited liability companies represents recognition, on a legal level, of the value of human capital as an element of a system and a carrier of expected benefit for future years. It is important to stop and focus on the reason why the transfer of works and services by way of capital implies the creation of a new and separate business collaboration that, in cooperative societies, is regulated by general norms as well as by the Law n. 142/2001.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
