{"id":136482,"date":"2026-01-12T16:57:44","date_gmt":"2026-01-12T16:57:44","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/analisis-de-las-contingencias-especial-referencia-a-las-derivadas-de-la-venta-de-productos\/"},"modified":"2026-01-12T16:57:44","modified_gmt":"2026-01-12T16:57:44","slug":"analisis-de-las-contingencias-especial-referencia-a-las-derivadas-de-la-venta-de-productos","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/analisis-de-las-contingencias-especial-referencia-a-las-derivadas-de-la-venta-de-productos\/","title":{"rendered":"\u00abanalisis de las contingencias: especial referencia a las derivadas de la venta de productos\u00bb."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Serrano Cardona M. Josefa <\/strong><\/h2>\n<p>Tras situar la investigacion en los requisitos de la informacion contable, el texto se centra en el analisis de las contingencias y especificamente en el de aquellas que se relacionan directamente con la venta de productos en la empresa. En este sentido son abordados los siguientes grupos de eventualidades: en cuentas a cobrar, en relacion con productos almacenados, debidas a devoluciones de ventas y descuentos por defectos en la calidad, por prestaciones establecidas en los contratos, relacionadas con premios y regalos no incorporados a los productos y, vinculadas a responsabilidades por reclamaciones.  estos grupos de contingencias se estudian en tres aspectos:  conceptual, cuantitativo y de tratamiento contable. A lo largo de la tesis se formulan distintas propuestas en torno a una casuistica que no es habitual en la literatura contable.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abanalisis de las contingencias: especial referencia a las derivadas de la venta de productos\u00bb.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abanalisis de las contingencias: especial referencia a las derivadas de la venta de productos\u00bb. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Serrano Cardona M. Josefa <\/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\/1991<\/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 Serra Salvador<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Manuel Vela Pastor <\/li>\n<li>Jos\u00e9 Luis Sanchez-fernandez Valderrama (vocal)<\/li>\n<li> Martinez Churiague Jos\u00e9 Ignacio (vocal)<\/li>\n<li>Pedro Luengo   Mulet (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Serrano Cardona M. Josefa Tras situar la investigacion en los requisitos de la informacion contable, el texto [&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],"tags":[3466,12316,250906,5837,250905,10813],"class_list":["post-136482","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","tag-jose-luis-sanchez-fernandez-valderrama","tag-manuel-vela-pastor","tag-Martinez-churiague-jose-ignacio","tag-pedro-luengo-mulet","tag-serrano-cardona-m-josefa","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/136482","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=136482"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/136482\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=136482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=136482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=136482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}