{"id":35463,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-vii-directiva-comunitaria-el-proceso-de-elaboracion-de-la-norma-europea-y-su-incidencia-en-alemania-espana-y-reino-unido\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"la-vii-directiva-comunitaria-el-proceso-de-elaboracion-de-la-norma-europea-y-su-incidencia-en-alemania-espana-y-reino-unido","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-vii-directiva-comunitaria-el-proceso-de-elaboracion-de-la-norma-europea-y-su-incidencia-en-alemania-espana-y-reino-unido\/","title":{"rendered":"La vii directiva comunitaria: el proceso de elaboracion de la norma europea y su incidencia en alemania, espa\u00f1a y reino unido."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Arancha Mu\u00f1oz Usabiaga <\/strong><\/h2>\n<p>El objetivo de esta investigaci\u00f3n es comprobar la validez de la vii directiva comunitaria para homogeneizar la informaci\u00f3n contable suministrada por los grupos de empresas europeos y para establecer comparaciones econ\u00f3mico-financieras entre las cuentas consolidadas elaboradas por \u00e9stos.  en consecuencia, el trabajo parte de la hip\u00f3tesis de que la vii directiva comunitaria no es eficiente y fundamenta dicha afirmaci\u00f3n en la siguiente metodolog\u00eda de trabajo:  1.- Estudio del proceso de elaboraci\u00f3n de la norma comunitaria, 2.- An\u00e1lisis de la adaptaci\u00f3n de la vii directiva comunitaria en determinados estados miembros de la ue (espa\u00f1a, alemania y reino unido) que nos servir\u00e1n de gu\u00eda para analizar diferentes sistemas contables, y 3.- Aplicaci\u00f3n del estudio desarrollado a un caso real concreto, para verificar si es real el acercamiento de las legislaciones mercantiles nacionales dentro del \u00e1mbito de la uni\u00f3n europea, como \u00f3rgano al que pertenecen los pa\u00edses enunciados.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La vii directiva comunitaria: el proceso de elaboracion de la norma europea y su incidencia en alemania, espa\u00f1a y reino unido.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La vii directiva comunitaria: el proceso de elaboracion de la norma europea y su incidencia en alemania, espa\u00f1a y reino unido. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Arancha Mu\u00f1oz Usabiaga <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/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>Guillermo Sierra Molina<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Rafael Ramos Cervero <\/li>\n<li>Horst Grafer (vocal)<\/li>\n<li>Jorge Tua Pereda (vocal)<\/li>\n<li>Vicente Condor Lopez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Arancha Mu\u00f1oz Usabiaga El objetivo de esta investigaci\u00f3n es comprobar la validez de la vii directiva comunitaria [&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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