{"id":10547,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1996\/01\/01\/contingencias-en-las-cuentas-anuales-de-las-sociedades-un-modelo-para-su-deteccion-y-tratamiento-contable\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"contingencias-en-las-cuentas-anuales-de-las-sociedades-un-modelo-para-su-deteccion-y-tratamiento-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/contingencias-en-las-cuentas-anuales-de-las-sociedades-un-modelo-para-su-deteccion-y-tratamiento-contable\/","title":{"rendered":"Contingencias en las cuentas anuales de las sociedades. un modelo para su deteccion y tratamiento contable."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Nelida Porto Serantes <\/strong><\/h2>\n<p>En el trabajo, estructurado en dos partes: la primera, denominada \u00abdelimitacion del significado del concepto contable de contingencia en la regulacion mas significativa tanto a nivel internacional como nacional y exposicion de un modelo de tratamiento para la deteccion y registro de las perdidas contingentes\u00bb y la segunda titulada \u00abaplicacion del modelo dir a algunas areas contingentes\u00bb., Se pone de relieve la necesidad de un modelo que mediante la deteccion y analisis de se\u00f1ales mas o menos debiles, imprecisas o ambiguas, sea capaz de prever acontecimientos que pueden suponer un impacto sobre el patrimonio, permitiendo asi la adopcion de medidas preventivas oportunas y conocer el tratamiento contable que la empresa debe dar a los hechos contingentes, para que sus estados financieros ofrezcan la imagen fiel de su patrimonio y de los resultados obtenidos.Para lograr una buena evaluacion del hecho contingente, el modelo se estructura en tres fases:  deteccion, interpretacion y registro, cuyas iniciales conforman su nombre: dir.La utilizacion del modelo propuesto permitira tener un mejor conocimiento de las circunstancias que rodean la actividad empresarial, a traves de la evaluacion de los distintos aspectos que pueden provocar la aparicion de hechos contingentes, proporcionando informacion adecuada para la planificacion y el control de la gestion en varios ambitos de la empresa y en definitiva, facilitar en cierta medida la toma de decisiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Contingencias en las cuentas anuales de las sociedades. un modelo para su deteccion y tratamiento contable.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Contingencias en las cuentas anuales de las sociedades. un modelo para su deteccion y tratamiento contable. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Nelida Porto Serantes <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Santiago de compostela<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Pedro Luengo   Mulet <\/li>\n<li>Justino Bastida Calvo (vocal)<\/li>\n<li>Jes\u00fas Urias Valiente (vocal)<\/li>\n<li>Asuncion Ramos Stolle (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Nelida Porto Serantes En el trabajo, estructurado en dos partes: la primera, denominada \u00abdelimitacion del significado del [&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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