{"id":135062,"date":"1997-01-01T00:00:00","date_gmt":"1997-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-eleccion-contable-para-los-gastos-de-investigacion-y-desarrollo-y-sus-efectos-economicos\/"},"modified":"1997-01-01T00:00:00","modified_gmt":"1997-01-01T00:00:00","slug":"la-eleccion-contable-para-los-gastos-de-investigacion-y-desarrollo-y-sus-efectos-economicos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-eleccion-contable-para-los-gastos-de-investigacion-y-desarrollo-y-sus-efectos-economicos\/","title":{"rendered":"La eleccion contable para los gastos de investigacion y desarrollo y sus efectos economicos."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Garcia De La Iglesia M. Isabel <\/strong><\/h2>\n<p>La importancia de las actividades de i+d para mantener la posicion competitiva de la empresa y la escasa uniformidad de la normativa contable que las regula nos han impulsado a realizar una investigacion sobre la evolucion de la eleccion contable para esta partida, asi como sobre los efectos economicos que se pueden generar en dicho proceso.Con esta finalidad se parte en el primer capitulo de una revision de los aspectos contables que han sido objetos de mayor discusion: identificacion de las actividades de i+d y de los elementos componentes de sus costes, alternativas para su contabilizacion e informacion financiera a presentar sobre las mismas.En el segundo capitulo se realiza un analisis comparativo de las disposiciones sobre contabilizacion y requisitos de presentacion de informacion establecidas por organismos normalizadores, nacionales e internacionales, examinando su cumplimiento en la practica con el objeto de conocer el estado actual de armonizacion.En el tercer capitulo estudiamos la problematica general de los efectos economicos, para centrar a continuacion nuestro interes en el caso particular de los gastos de i+d.Analizado el marco teorico, en el capitulo cuarto se lleva a cabo un estudio empirico para analizar las practicas de contabilizacion y presentacion de las empresas espa\u00f1olas con mayor dinamismo inversor, asi como la opinion de sus directivos sobre los efectos economicos de la eleccion contable para los gastos de i+d.  para finalizar se presentan las principales conclusiones obtenidas en nuestro estudio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La eleccion contable para los gastos de investigacion y desarrollo y sus efectos economicos.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La eleccion contable para los gastos de investigacion y desarrollo y sus efectos economicos. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Garcia De La Iglesia M. Isabel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/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>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> Martinez Garcia Fco. Javier (vocal)<\/li>\n<li>Manuel Menendez Menendez (vocal)<\/li>\n<li> Garcia Benau M. Antonia (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Garcia De La Iglesia M. Isabel La importancia de las actividades de i+d para mantener la posicion [&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":[82,1697,1699,963,8846,20807],"tags":[8326,18533,249231,93888,9570,5837],"class_list":["post-135062","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-oviedo","category-sector-de-investigacion-y-desarrollo","tag-antonio-lopez-diaz","tag-garcia-benau-m-antonia","tag-garcia-de-la-iglesia-m-isabel","tag-manuel-menendez-menendez","tag-Martinez-garcia-fco-javier","tag-pedro-luengo-mulet"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/135062","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=135062"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/135062\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=135062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=135062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=135062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}