{"id":12065,"date":"2001-07-07T00:00:00","date_gmt":"2001-07-07T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-contratos-de-futuros-un-propuesta-para-su-reflejo-en-las-cuentas-anuales\/"},"modified":"2001-07-07T00:00:00","modified_gmt":"2001-07-07T00:00:00","slug":"los-contratos-de-futuros-un-propuesta-para-su-reflejo-en-las-cuentas-anuales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-contratos-de-futuros-un-propuesta-para-su-reflejo-en-las-cuentas-anuales\/","title":{"rendered":"Los contratos de futuros: un propuesta para su reflejo en las cuentas anuales"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Hern\u00e1ndez Hern\u00e1ndez Francisco Gabriel <\/strong><\/h2>\n<p>La tesis tiene por objetivo el tratar de ofrecer una propuesta de tratamiento contable de los contratos de futuros que sirva de orientaci\u00f3n, no s\u00f3lo para contabilizaci\u00f3n de este tipo de operaciones, sino tambien para la informaci\u00f3n que sobre los mismos ha de proprocionarse a los distintos usuarios de la informaci\u00f3n contable.  la tesis se divide en tres partes. Una primera parte en la que se ofrece una visi\u00f3n general de la operativa de los contratos de futuros y que establece la base te\u00f3rica sobre la que asentar la propuesta de tratamiento contable posterior.  la segunda parte ofrece una visi\u00f3n cr\u00edtica de la normativa que, hasta el momento, han publicado diversos organismos internacionales, como son el financial accounting standards board, el international accounting standards committeee, la sercurities and exchange commissi\u00f3ny el bank for international settlements, as\u00ed como los escasos pronunciamientos existentes en el panorama nacional, y que pr\u00e1cticamente se limitan a determinadas circulares emitidas por la comisi\u00f3n nacional del mercado de valores y el banco de espa\u00f1a.  los problemas de aplicaci\u00f3n que presentan las normas comentadas se solventan en la tercera parte de la tesis, en la que se ofrece la propuesta de tratamiento contable para los contratos de futuros. La propuesta contenida en el presente trabajo abarca las cuestiones relativas al reconocimiento y la valoraci\u00f3n de los contratos de futuros, adem\u00e1s de ofrecer un modelo de contabilidad de cobertura que puede aplicarse a otro tipo de instrumentos derivados.Finalmente se detalla la informaci\u00f3n que, respecto a los contratos de futuros, debe ofrecerse en la memoria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los contratos de futuros: un propuesta para su reflejo en las cuentas anuales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los contratos de futuros: un propuesta para su reflejo en las cuentas anuales <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Hern\u00e1ndez Hern\u00e1ndez Francisco Gabriel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 La laguna<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/07\/2001<\/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>fernandez Valderrama Sanchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Norverto loborda M\u00aa del carmen <\/li>\n<li> Bernabeu s\u00e1nchez M\u00aa dolores (vocal)<\/li>\n<li>Jes\u00fas Fernando Santos pe\u00f1alver (vocal)<\/li>\n<li> Trigueros pina Jos\u00e9 Antonio (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Hern\u00e1ndez Hern\u00e1ndez Francisco Gabriel La tesis tiene por objetivo el tratar de ofrecer una propuesta de tratamiento [&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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