{"id":141630,"date":"2026-01-12T18:04:05","date_gmt":"2026-01-12T18:04:05","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-consolidada-especial-referencia-al-analisis-comparado-de-la-normativa-aplicable\/"},"modified":"2026-01-12T18:04:05","modified_gmt":"2026-01-12T18:04:05","slug":"la-informacion-contable-consolidada-especial-referencia-al-analisis-comparado-de-la-normativa-aplicable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-consolidada-especial-referencia-al-analisis-comparado-de-la-normativa-aplicable\/","title":{"rendered":"La informacion contable consolidada: especial referencia al analisis comparado de la normativa aplicable."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jes\u00fas Fernando Santos Pe\u00f1alver <\/strong><\/h2>\n<p>La informacion consolidada a suministrar por los grupos de sociedades, ha sido expuesta, en la presente tesis, efectuando un analisis comparado de la normativa internacional y de las disposiciones vigentes en espa\u00f1a, en relacion a los conceptos de grupo, perimetro de consolidacion y perimetro tecnico. Tambien se ha recogido un estudio pormenorizado de los aspectos mas conflitivos, desde el punto de vista tecnico que presenta el proceso de consolidacion en relacion a los aspectos de homogenizacion, metodos de valoracion y cuentas anuales consolidadas, desde la perspectiva de la informacion externa a suministar y de la informacion a utilizar por los usuarios internos.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informacion contable consolidada: especial referencia al analisis comparado de la normativa aplicable.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informacion contable consolidada: especial referencia al analisis comparado de la normativa aplicable. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jes\u00fas Fernando Santos Pe\u00f1alver <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/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>Amparo Cuadrado Ebrero<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jose Rivero Romero <\/li>\n<li>Pedro Luengo   Mulet (vocal)<\/li>\n<li>Pedro Rivero Torre (vocal)<\/li>\n<li>Alfredo Iglesias Suarez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jes\u00fas Fernando Santos Pe\u00f1alver La informacion consolidada a suministrar por los grupos de sociedades, ha sido expuesta, [&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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