{"id":35833,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aspectos-contables-de-las-operaciones-de-permuta-financiera-y-comercial-swaps-y-barter\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"aspectos-contables-de-las-operaciones-de-permuta-financiera-y-comercial-swaps-y-barter","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/aspectos-contables-de-las-operaciones-de-permuta-financiera-y-comercial-swaps-y-barter\/","title":{"rendered":"Aspectos contables de las operaciones de permuta financiera y comercial: swaps y barter."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Barrio Tellado M. Jos\u00e9 Del <\/strong><\/h2>\n<p>El trabajo aborda el estudio -en el \u00e1mbito contable- de las operaciones de permuta financiera y comercial, m\u00e1s conocidas como operaciones swap y barter. La metodolog\u00eda aplicada en la investigaci\u00f3n se concreta, en primer lugar, en la identificaci\u00f3n de grupos homog\u00e9neos de operaciones merecedoras de tratamientos contables separados. A continuaci\u00f3n, se aplica el marco conceptual al an\u00e1lisis de los problemas surgidos en los \u00e1mbitos del reconocimiento y valoraci\u00f3n de partidas. Finalmente se propone un tratamiento contable espec\u00edfico para swaps y barter. El trabajo se estructura en tres partes. La primera de ellas, de car\u00e1cter general, tipifica las operaciones swap y barter como operaciones de permuta, y describe el funcionamiento de las mismas, as\u00ed como la situaci\u00f3n actual de los mercados. La segunda parte se dedica al an\u00e1lisis de las operaciones swap. Se estudian los conceptos de vinculaci\u00f3n y cobertura, las diferentes soluciones aportadas hasta ahora, y se propone un tratamiento contable espec\u00edfico para operaciones vinculadas y no vinculadas. La \u00faltima parte del trabajo est\u00e1 dedicada a las operaciones barter, estableci\u00e9ndose los criterios de valoraci\u00f3n a aplicar en cada caso. El trabajo concluye con las conclusiones m\u00e1s relevantes de la investigaci\u00f3n y las referencias bibliogr\u00e1ficas que han fundamentado el estudio.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aspectos contables de las operaciones de permuta financiera y comercial: swaps y barter.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aspectos contables de las operaciones de permuta financiera y comercial: swaps y barter. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Barrio Tellado M. Jos\u00e9 Del <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Valladolid<\/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> Perez Garcia M. Pilar<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Rafael Ramos Cervero <\/li>\n<li> Martinez Garcia Francisco Javier (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez Gadea (vocal)<\/li>\n<li>Carmen Fern\u00e1ndez Cuesta (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Barrio Tellado M. Jos\u00e9 Del El trabajo aborda el estudio -en el \u00e1mbito contable- de las operaciones [&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":[82,1697,1699,963,4677,12451],"tags":[95313,43342,31544,23837,95314,12734],"class_list":["post-35833","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-sector-de-finanzas-y-seguros","category-valladolid","tag-barrio-tellado-m-jose-del","tag-carmen-fernandez-cuesta","tag-jose-antonio-lainez-gadea","tag-Martinez-garcia-francisco-javier","tag-perez-garcia-m-pilar","tag-rafael-ramos-cervero"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/35833","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=35833"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/35833\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=35833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=35833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=35833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}