{"id":133141,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aspectos-contables-de-los-fondos-de-pensiones\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"aspectos-contables-de-los-fondos-de-pensiones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/aspectos-contables-de-los-fondos-de-pensiones\/","title":{"rendered":"Aspectos contables de los fondos de pensiones."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos Pomar Castellano <\/strong><\/h2>\n<p>El objeto de la investigacion son los sistemas contables de las pensiones privadas, analizando los criterios normativos aplicables a los estados financieros de la empresa patrocinadora incluidos en la nic 19, fasb 87 y 88 y ssap 24. Se describen, el modelo de estados financieros del plan anglosajon, y el continental basado en los sistemas contables de las empresas aseguradoras, estudiando las disposiciones al respecto de nic 26, fasb 35, las regulations de 1.,986 y sorp-1. Es objeto de examen la problematica de la iv directriz y de la normalizacion contable sobre la materia en la union europea. Tambien se trata el entorno institucional espa\u00f1ol establecido por la ley 7\/1.987 y de las modificaciones introducidas por la ley 30\/1.995 referentes a la organizacion, inversiones, regimen de control administrativo y sancionador, y la externalizacion de fondos, asi como la normativa fiscal.  se efectua un analisis de las normas sobre pensiones del plan general de contabilidad y de las entidades de credito, del documento de principios contables 16 de aeca. Por ultimo se examina la formulacion de las cuentas anuales del fondo y la gestora, los citerios de valoracion de los activos y la informacion a facilitar a la direccion general de seguros, segun orden ministerial del 12-03-1.996.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aspectos contables de los fondos de pensiones.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aspectos contables de los fondos de pensiones. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos Pomar Castellano <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1997<\/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>Ignasi Casanovas Parella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Fernando Mir Estruch <\/li>\n<li>Antonio Socias Salva (vocal)<\/li>\n<li>Josep Vallverd\u00fa Calafell (vocal)<\/li>\n<li>Antoni Aguilo Lluna (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos Pomar Castellano El objeto de la investigacion son los sistemas contables de las pensiones privadas, analizando [&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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