{"id":138440,"date":"2026-01-12T17:35:29","date_gmt":"2026-01-12T17:35:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/teoria-y-tecnica-de-la-consolidacion-contable\/"},"modified":"2026-01-12T17:35:29","modified_gmt":"2026-01-12T17:35:29","slug":"teoria-y-tecnica-de-la-consolidacion-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/teoria-y-tecnica-de-la-consolidacion-contable\/","title":{"rendered":"\u00abteoria y tecnica de la consolidacion contable\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Joaquim Rabaseda Tarres <\/strong><\/h2>\n<p>Desarrollo teorico de la consolidacion contable, de acuerdo con la \u00abteoria de la extension\u00bb. Se divide en cuatro partes:  la primera es una introduccion general del tema, tratando del grupo de empresas, concepto de consolidacion, perimetro y tantos de dominio.  la segunda parte desarrolla la integracion global.  dada su extension y contenido, se divide en cinco secciones que se ocupan de los aspectos generales, el primero, y del tratamiento teorico de los metodos, de aplicacion a los distintos tipos de dominio, las cuatro restantes.  la tercera parte trata de la integracion por sustitucion, desarrollando los aspectos propios tanto de la integracion proporcional como de la puesta en equiValencia.  la cuarta parte se ocupa de otros estados contables consolidados, especialmente del estado de origen y aplicacion de fondos.  finalmente, las conclusiones cierran el contenido del trabajo, en el que se incluye la bibliografia utilizada.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abteoria y tecnica de la consolidacion contable\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abteoria y tecnica de la consolidacion contable\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Joaquim Rabaseda Tarres <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1992<\/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>Fernando Mir Estruch<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mario Pifarre Riera <\/li>\n<li>Vicente Serra Salvador (vocal)<\/li>\n<li> Requena Rodr\u00edguez Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<li>Antonio Alegre Escolano (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Joaquim Rabaseda Tarres Desarrollo teorico de la consolidacion contable, de acuerdo con la \u00abteoria de la extension\u00bb. [&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":[951,82,1697],"tags":[20268,31169,19973,380,8328,10813],"class_list":["post-138440","post","type-post","status-publish","format-standard","hentry","category-barcelona","category-ciencias-economicas","category-contabilidad-economica","tag-antonio-alegre-escolano","tag-fernando-mir-estruch","tag-joaquim-rabaseda-tarres","tag-mario-pifarre-riera","tag-requena-rodriguez-jose-maria","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/138440","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=138440"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/138440\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=138440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=138440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=138440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}