Il bilancio economico o bilancio di esercizio rappresenta in modo veritiero e corretto la situazione patrimoniale e finanziaria della società cooperativa. Esso è costituito dallo stato patrimoniale, dal conto economico, dal rendiconto finanziario e dalla nota integrativa.
Il bilancio ha lo scopo di rappresentare in modo completo e dettagliato tutti gli aspetti relativi alla gestione mutualistica perseguita dall’impresa.
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