{"id":23199,"date":"2018-03-09T09:13:40","date_gmt":"2018-03-09T09:13:40","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/enfoques-en-la-elaboracion-de-la-informacion-contable-consolidada\/"},"modified":"2018-03-09T09:13:40","modified_gmt":"2018-03-09T09:13:40","slug":"enfoques-en-la-elaboracion-de-la-informacion-contable-consolidada","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/enfoques-en-la-elaboracion-de-la-informacion-contable-consolidada\/","title":{"rendered":"Enfoques en la elaboraci\u00f3n de la informaci\u00f3n contable consolidada"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Valeriano Frias Aceituno <\/strong><\/h2>\n<p>En la elaboraci\u00f3n de la informaci\u00f3n contable consolidada tradicionalmente se han considerado dos teor\u00edas o enfoques conceptuales puros: teor\u00eda financiera o de la extensi\u00f3n, en la que se consideran como usuarios principales a los accionistas de la sociedad dominante y la teor\u00eda de la entidad en la cual los accionistas del grupo como unidad econ\u00f3mica son los destinatarios principales de la informaci\u00f3n consolidada.  en esta tesis doctoral ponemos de manifiesto la incidencia que el enfoque adoptado tiene tanto en la eliminaci\u00f3n inversi\u00f3n-fondos propios en la fecha de primera consolidaci\u00f3n como en la atribuci\u00f3n de la variaci\u00f3n de reservas y de los resultados del ejercicio en consolidaciones posteriores.  aspectos \u00e9stos de la problem\u00e1tica de la consolidaci\u00f3n, que hasta el momento no hab\u00edan sido considerados como rasgos distintos de ambos enfoques y que, sin embargo, tienen una incidencia muy importante tanto en la imagen que del grupo nos ofrecen los estados contables consolidados como en el an\u00e1lisis que se ha de realizar de los mismos.  centr\u00e1ndonos en el grupo consolidable, es decir, en la sociedad dominante y las dependientes consolidadas por el m\u00e9todo de integraci\u00f3n global, iniciamos nuestro estudio para el caso del dominio perfecto entre dos empresas, continuamos con el perfecto entre tres empresas y, por inducci\u00f3n, generalizamos para el dominio perfecto entre \u00abn\u00bb empresas.  obtenemos de esta forma una soluci\u00f3n de car\u00e1cter general para la consolidaci\u00f3n contable aplicando el criterio financiero. Soluci\u00f3n que hasta el momento no se hab\u00eda propuesto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Enfoques en la elaboraci\u00f3n de la informaci\u00f3n contable consolidada<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Enfoques en la elaboraci\u00f3n de la informaci\u00f3n contable consolidada <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Valeriano Frias Aceituno <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Granada<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 30\/05\/2003<\/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>Lazaro Rodriguez Ariza<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Reque\u00f1a rodr\u00edguez Jos\u00e9 Mar\u00eda <\/li>\n<li>guillermo Sierra molina (vocal)<\/li>\n<li>pedro Rivero torre (vocal)<\/li>\n<li> Martinez Garc\u00eda Francisco Javier (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Valeriano Frias Aceituno En la elaboraci\u00f3n de la informaci\u00f3n contable consolidada tradicionalmente se han considerado dos [&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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