{"id":132447,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-critico-de-los-estados-contables-de-circulacion-financiera-a-formular-por-las-empresas-espanolas\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"analisis-critico-de-los-estados-contables-de-circulacion-financiera-a-formular-por-las-empresas-espanolas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-critico-de-los-estados-contables-de-circulacion-financiera-a-formular-por-las-empresas-espanolas\/","title":{"rendered":"Analisis critico de los estados contables de circulacion financiera a formular por las empresas espa\u00f1olas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Fernando Ruiz Lamas <\/strong><\/h2>\n<p>Estudio sobre la problematica de la formulacion y el analisis de los estados contables de circulacion financiera que se centra en los siguientes puntos: 1 evaluar el grado de normalizacion alcanzado con la practica reguladora internacional; 2 estudiar el criterio de presentacion y ordenacion de los flujos, en lo que respecta a una clasificacion por operaciones de inversion, de financiacion, y ordinarias; 3 posibles desarrollos en funcion de diversos tipos de informacion contable (segmentada, intermedia, provisional, consolidada), de adaptaciones sectoriales y de ajuste de efectos inflacionarios; 4 estudio de como deben analizarse los estados contables de esta naturaleza, la informacion que a\u00f1aden al analisis financiero externo y los requisitos a cumplir para asegurar su utilidad; 5 verificacion de la utilidad de los estados formulados por las empresas espa\u00f1olas planteando la posible complementariedad o sustituibicidad frente a un estado de flujos de tesoreria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Analisis critico de los estados contables de circulacion financiera a formular por las empresas espa\u00f1olas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Analisis critico de los estados contables de circulacion financiera a formular por las empresas espa\u00f1olas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Fernando Ruiz Lamas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 A coru\u00f1a<\/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> Castellano Rios Jos\u00e9 M.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jose Rivero Romero <\/li>\n<li>Felix Ramon Doldan Tie (vocal)<\/li>\n<li>Amparo Cuadrado Ebrero (vocal)<\/li>\n<li>Matilde Arranz P\u00e9rez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fernando Ruiz Lamas Estudio sobre la problematica de la formulacion y el analisis de los estados contables [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[18576,82,1697,1699],"tags":[85903,18579,18578,119229,777,44504],"class_list":["post-132447","post","type-post","status-publish","format-standard","hentry","category-a-coruna","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","tag-amparo-cuadrado-ebrero","tag-castellano-rios-jose-m","tag-felix-ramon-doldan-tie","tag-fernando-ruiz-lamas","tag-jose-rivero-romero","tag-matilde-arranz-perez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/132447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=132447"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/132447\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=132447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=132447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=132447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}