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</topic><topic id="https://vocabulario.abcd.usp.br/pt-br/?tema=23529"><instanceOf><topicRef xlink:href="#term"/></instanceOf><baseName><baseNameString>CONTABILIDADE DE SOCIEDADES COOPERATIVAS</baseNameString></baseName>  <occurrence>    <instanceOf>      <topicRef xlink:href="#scope-note"/>    </instanceOf><baseName><baseNameString><![CDATA[ Sociedades cooperativas são aquelas que exercem as atividades na forma da lei específica, por meio de atos cooperativos, que se traduzem na prestação de serviços diretos aos seus associados, sem objetivo de lucro, para obterem em comum melhores resultados para cada um deles em particular. A Contabilidade revela a maneira como os recursos estão sendo alocados em benefício dos associados e oferece os mecanismos necessários aos administradores para que planejem, executem e controle a sociedade.  <p>Fonte: SANTOS, Ariovaldo dos; GOUVEIA, Fernando Henrique Câmara; VIEIRA, Patrícia dos Santos. Contabilidade das sociedades cooperativas: aspectos gerais e prestação de contas. São Paulo : Atlas, 2008. 292 p.<p> ]]></baseNameString></baseName>  </occurrence></topic>  <association>    <instanceOf>      <topicRef xlink:href="#broader-narrower"/>    </instanceOf>    <member>      <roleSpec>  <topicRef xlink:href="#narrower"/>      </roleSpec>      <topicRef xlink:href="#https://vocabulario.abcd.usp.br/pt-br/?tema=23529"/>    </member>    <member>      <roleSpec>  <topicRef xlink:href="#broader"/>      </roleSpec>      <topicRef xlink:href="#https://vocabulario.abcd.usp.br/pt-br/?tema=23547"/>    </member>  </association></topicMap>