{"id":130125,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/contabilidad-de-instrumentos-financieros-y-operaciones-fuera-de-balance\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"contabilidad-de-instrumentos-financieros-y-operaciones-fuera-de-balance","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/contabilidad-de-instrumentos-financieros-y-operaciones-fuera-de-balance\/","title":{"rendered":"Contabilidad de instrumentos financieros y operaciones fuera de balance."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Alcarria Jaime Jos\u00e9 Joaquin <\/strong><\/h2>\n<p>La tesis se centra en el estudio de los instrumentos derivados analizandose en primer lugar los aspectos financieros mas relevantes desde el punto de vista contable.Tras analizar el modelo contable actual se han propuesto los criterios de reconocimiento y valoracion a aplicar a estos productos.Posteriormente se ha estudiado la problematica de la contabilidad de cobertura, proponiendo un tratamiento especifico para las posiciones de cobertura de riesgos.Se ha analizado la informacion a proporcionar en las cuentas anuales, realizando un estudio sobre la informacion presentada por una muestra de empresas espa\u00f1olas.Finalmente se incluye un estudio empirico sobre las opiniones de los profesionales contables y financieros en relacion a los problemas que conlleva la utilizacion de estos productos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Contabilidad de instrumentos financieros y operaciones fuera de balance.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Contabilidad de instrumentos financieros y operaciones fuera de balance. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Alcarria Jaime Jos\u00e9 Joaquin <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Universitat de val\u00e9ncia (estudi general)<\/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>Vicente Montesinos Julve<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Leandro Ca\u00f1ibano Calvo <\/li>\n<li>Vicente Condor Lopez (vocal)<\/li>\n<li>Mar\u00eda Antonia Garc\u00eda Benau (vocal)<\/li>\n<li>Emilio Ontiveros Baeza (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alcarria Jaime Jos\u00e9 Joaquin La tesis se centra en el estudio de los instrumentos derivados analizandose en [&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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