{"id":143420,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/comparabilidad-internacional-y-consistencia-interna-del-modelo-espanol-de-informacion-contable-financiera\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"comparabilidad-internacional-y-consistencia-interna-del-modelo-espanol-de-informacion-contable-financiera","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/comparabilidad-internacional-y-consistencia-interna-del-modelo-espanol-de-informacion-contable-financiera\/","title":{"rendered":"Comparabilidad internacional y consistencia interna del modelo espa\u00f1ol de informacion contable financiera."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Isabel Martinez Conesa <\/strong><\/h2>\n<p>El trabajo pretende el analisis critico del modelo contable espa\u00f1ol en el contexto internacional. Aunque se situa en el ambito de la normalizacion internacional, ofrece un importante componente conceptual al partir de la hipotesis de que las practicas contables estan directamente vinculadas al entorno economico legal politico y social en que se emiten, invalidando la existencia de un optimo y demostrando que la comparabilidad, pese a ser una cualidad deseable no es la unica ni la mas importante que debe cumplir un modelo de informacion contable financiera. Ha de buscarse, por el contrario que el modelo sea consistente tanto por las necesidades informativas del entorno a que se vincula, como en la aplicacion de los conceptos postulados y principios.  asi, el analisis del modelo contable espa\u00f1ol se realiza desde dos perspectivas: de un lado desde su consistencia externa e interna utilizando para ello la estructura de la teoria del marco conceptual, y de otra desde la comparabilidad internacional de sus normas operativas, analizando las opciones que toma el modelo en relacion con la iv directriz, otros modelos nacionales europeos: el frances y el ingles, y las normas internacionales del iasc, de acuerdo con su proyecto de comparabilidad.  se presenta dividido en cinco capitulos y 756 paginas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Comparabilidad internacional y consistencia interna del modelo espa\u00f1ol de informacion contable financiera.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Comparabilidad internacional y consistencia interna del modelo espa\u00f1ol de informacion contable financiera. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Isabel Martinez Conesa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1993<\/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>Pedro Luengo   Mulet<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda Fernandez-pirla Jose <\/li>\n<li>Jes\u00fas Urias Valiente (vocal)<\/li>\n<li>Pedro Rivero Torre (vocal)<\/li>\n<li>Ramon Sabater Sanchez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Isabel Martinez Conesa El trabajo pretende el analisis critico del modelo contable espa\u00f1ol en el contexto internacional. [&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":[82,1697,1699,8235],"tags":[41658,7054,775,5837,5836,25068],"class_list":["post-143420","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-murcia","tag-isabel-Martinez-conesa","tag-jesus-urias-valiente","tag-maria-fernandez-pirla-jose","tag-pedro-luengo-mulet","tag-pedro-rivero-torre","tag-ramon-sabater-sanchez"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/143420","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=143420"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/143420\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=143420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=143420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=143420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}