{"id":38027,"date":"1998-01-04T00:00:00","date_gmt":"1998-01-04T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/una-investigacion-contable-acerca-de-las-fusiones-de-empresas\/"},"modified":"1998-01-04T00:00:00","modified_gmt":"1998-01-04T00:00:00","slug":"una-investigacion-contable-acerca-de-las-fusiones-de-empresas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/una-investigacion-contable-acerca-de-las-fusiones-de-empresas\/","title":{"rendered":"Una investigacion contable acerca de las fusiones de empresas."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Juan  Luis Dominguez Perez <\/strong><\/h2>\n<p>En nuestro pa\u00eds no se dispone de una norma para la contabilizaci\u00f3n de las fusiones. En la tesis se realiza un an\u00e1lisis del panorama actual de las fusiones en espa\u00f1a, incidiendo en determinados aspectos controvertibles (balance de fusi\u00f3n, retroactividad contable, patrimonio real de la fusi\u00f3n, el reflejo del efecto impositivo de las funciones, etc).  en la tesis se detallan y analizan los criterios contables propuestos por diversos organismos internacionales y se estudia su implemntaci\u00f3n bajo la normativa mercantil nacional. Igualmente se ha estudiado el proyecto de norma contable elaborado por el icac para el reflejo contable de las fusiones y escisiones..<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Una investigacion contable acerca de las fusiones de empresas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Una investigacion contable acerca de las fusiones de empresas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Juan  Luis Dominguez Perez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/04\/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>Ignasi Casanovas Parella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: alfredo Rocafort nicolau <\/li>\n<li>joaquin Andr\u00e9s Monzon graupera (vocal)<\/li>\n<li>Jos\u00e9 Manuel Calavia molinero (vocal)<\/li>\n<li>josep Vallverd\u00fa calafell (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Juan Luis Dominguez Perez En nuestro pa\u00eds no se dispone de una norma para la contabilizaci\u00f3n de [&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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