{"id":146097,"date":"1993-01-01T00:00:00","date_gmt":"1993-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-externa-de-los-fondos-de-pensiones-normativa-espanola\/"},"modified":"1993-01-01T00:00:00","modified_gmt":"1993-01-01T00:00:00","slug":"la-informacion-contable-externa-de-los-fondos-de-pensiones-normativa-espanola","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-externa-de-los-fondos-de-pensiones-normativa-espanola\/","title":{"rendered":"La informacion contable externa de los fondos de pensiones: normativa espa\u00f1ola."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Rojas Tercero Jos\u00e9 Antonio <\/strong><\/h2>\n<p>En esta tesis se recoge el marco de la prevision social en la cual se desarrollan los planes y fondos de pensiones con el fin de determinar tanto los conceptos de plan como de fondo de pensiones con especial referencia a la normativa juridica espa\u00f1ola.Posteriormente se analizan las normas y principios contables de contabilidad que se aplican a los fondos de pensiones, reflejando tambien las operaciones tipicas que se realizan en el y la estructura patrimonial que se deriva de estas operaciones, para finalizar con la propuesta de modelos de informacion de los fondos de pensiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informacion contable externa de los fondos de pensiones: normativa espa\u00f1ola.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informacion contable externa de los fondos de pensiones: normativa espa\u00f1ola. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Rojas Tercero Jos\u00e9 Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/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: Pedro Rivero Torre <\/li>\n<li>Alfredo Iglesias Soarez (vocal)<\/li>\n<li>Jos\u00e9 V\u00edctor Guarnizo Garc\u00eda (vocal)<\/li>\n<li>Jes\u00fas Urias Valiente (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rojas Tercero Jos\u00e9 Antonio En esta tesis se recoge el marco de la prevision social en la [&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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