{"id":28055,"date":"2018-03-09T09:20:35","date_gmt":"2018-03-09T09:20:35","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-adaptacion-de-los-estados-contables-de-las-sociedades-cooperativas-al-plan-general-de-contabilidad-espanol-en-el-contexto-de-un-marco-sustantivo-y-plural\/"},"modified":"2018-03-09T09:20:35","modified_gmt":"2018-03-09T09:20:35","slug":"la-adaptacion-de-los-estados-contables-de-las-sociedades-cooperativas-al-plan-general-de-contabilidad-espanol-en-el-contexto-de-un-marco-sustantivo-y-plural","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/politecnica-de-valencia\/la-adaptacion-de-los-estados-contables-de-las-sociedades-cooperativas-al-plan-general-de-contabilidad-espanol-en-el-contexto-de-un-marco-sustantivo-y-plural\/","title":{"rendered":"La adaptaci\u00f3n de los estados contables de las sociedades cooperativas al plan general de contabilidad espa\u00f1ol, en el contexto de un marco sustantivo y plural"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Fernando Polo Garrido <\/strong><\/h2>\n<p>El plan general de contabilidad espa\u00f1ol (r.D. 1643\/1990) es de aplicaci\u00f3n obligatoria para todas las empresas, cualquiera que sea su forma jur\u00eddica, es por tanto de aplicaci\u00f3n obligatoria a las sociedades cooperativas.  el hecho de que el haya sido desarrollado tomando como base las f\u00f3rmulas jur\u00eddicas mercantiles, y a su vez el actual marco normativo sustantivo y plural de las cooperativas (13 leyes auton\u00f3micas m\u00e1s una ley estatal) justifican la adaptaci\u00f3n de la norma general contable a las sociedades cooperativas.  dicha adaptaci\u00f3n est\u00e1 siendo abordada por el instituto de contabilidad y auditor\u00eda de cuentas, y en estos momentos se encuentran pr\u00f3xima a su publicaci\u00f3n, constituyendo la primera adaptaci\u00f3n contable a las condiciones concretas del sujeto contable.  en este contexto la presente tesis profundiza en las singularidades de orden contable de las sociedades cooperativas, y su normalizaci\u00f3n y, partiendo del estudio y an\u00e1lisis del a doctrina contable, del ordenamiento jur\u00eddico-contable, de la propuesta de norma llevada a cabo por el instituto de contabilidad y auditor\u00eda de cuentas, propone soluciones y en su caso distintas alternativas de tratamiento contable, que se someter\u00e1n a an\u00e1lisis de tipo cualitativo basados en m\u00e9todos que emplean la consulta a expertos, en concreto mediante el m\u00e9todo delphi.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La adaptaci\u00f3n de los estados contables de las sociedades cooperativas al plan general de contabilidad espa\u00f1ol, en el contexto de un marco sustantivo y plural<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La adaptaci\u00f3n de los estados contables de las sociedades cooperativas al plan general de contabilidad espa\u00f1ol, en el contexto de un marco sustantivo y plural <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Fernando Polo Garrido <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Polit\u00e9cnica de Valencia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 22\/12\/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>Juan  Francisco Julia Igual<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: jos\u00e9 Barea tejeiro <\/li>\n<li>sergio Mar\u00ed vidal (vocal)<\/li>\n<li>Jos\u00e9 Manuel Vela bargues (vocal)<\/li>\n<li> Campo gomis Francisco Jos\u00e9 del (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fernando Polo Garrido El plan general de contabilidad espa\u00f1ol (r.D. 1643\/1990) es de aplicaci\u00f3n obligatoria para todas [&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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