{"id":100154,"date":"2010-08-04T00:00:00","date_gmt":"2010-08-04T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aproximacion-entre-normas-fiscales-y-contables-ajustes-fiscales\/"},"modified":"2010-08-04T00:00:00","modified_gmt":"2010-08-04T00:00:00","slug":"aproximacion-entre-normas-fiscales-y-contables-ajustes-fiscales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/derecho-fiscal\/aproximacion-entre-normas-fiscales-y-contables-ajustes-fiscales\/","title":{"rendered":"Aproximaci\u00f3n entre normas fiscales y contables: ajustes fiscales"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Francisca Asunci\u00f3n Galiana Tonda <\/strong><\/h2>\n<p>El trabajo se enmarca dentro de un tema tradicional del impuesto sobre sociedades, como es el de las relaciones entre las normas contables y fiscales, su aproximaci\u00f3n y separaci\u00f3n; concretamente, la justificaci\u00f3n y naturaleza de las diferencias entre ambas normas. justificada la existencia de la relaci\u00f3n entre contabilidad y fiscalidad, se procede a analizar la evoluci\u00f3n de las normas contables con especial incidencia en el impuesto sobre beneficios, para estudiar posteriormente la evoluci\u00f3n de las normas fiscales, igualmente con relaci\u00f3n al referido impuesto. Siendo consciente de los problemas de una conciliaci\u00f3n total entre ambas magnitudes contables y fiscales, se terminara el trabajo explicando los motivos y las causas m\u00e1s importantes de divergencias que dan lugar a los denominados ajustes fiscales \u00f3 extracontables y se realiza una propuesta de acercamiento entre ambas magnitudes.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aproximaci\u00f3n entre normas fiscales y contables: ajustes fiscales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aproximaci\u00f3n entre normas fiscales y contables: ajustes fiscales <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Francisca Asunci\u00f3n Galiana Tonda <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 08\/04\/2010<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jos\u00e9 Antonio Sanchez Galiana<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ernesto Eseverri Martinez <\/li>\n<li>amparo Navarro faure (vocal)<\/li>\n<li>amalia Carrasco gallego (vocal)<\/li>\n<li>Juan  Jos\u00e9 Hinojosa torralvo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Francisca Asunci\u00f3n Galiana Tonda El trabajo se enmarca dentro de un tema tradicional del impuesto sobre sociedades, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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