{"id":38442,"date":"2018-03-09T09:38:00","date_gmt":"2018-03-09T09:38:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/valoracion-contable-en-los-procesos-de-fusion-y-escision-analisis-de-la-legislacion-mercantil-y-de-la-normativa-profesional-en-la-comunidad-europea\/"},"modified":"2018-03-09T09:38:00","modified_gmt":"2018-03-09T09:38:00","slug":"valoracion-contable-en-los-procesos-de-fusion-y-escision-analisis-de-la-legislacion-mercantil-y-de-la-normativa-profesional-en-la-comunidad-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/valoracion-contable-en-los-procesos-de-fusion-y-escision-analisis-de-la-legislacion-mercantil-y-de-la-normativa-profesional-en-la-comunidad-europea\/","title":{"rendered":"Valoracion contable en los procesos de fusion y escision: analisis de la legislacion mercantil y de la normativa profesional en la comunidad europea."},"content":{"rendered":"<h2>Tesis doctoral de <strong> M. Teresa Tascon Fernandez <\/strong><\/h2>\n<p>El estudio, de car\u00e1cter te\u00f3rico y descriptivo, se ha dividido en tres bloques, que se corresponden con la fundamentaci\u00f3n, el desarrollo del an\u00e1lisis y la exposici\u00f3n de los resultados.  la primera parte establece la situaci\u00f3n de partida para un an\u00e1lisis de m\u00e9todos y criterios contables de un proceso tan dif\u00edcil como es la valoraci\u00f3n de empresas y de partes de empresas, en operaciones tan complejas como son las fusiones y escisiones de sociedades. la segunda parte recoge el estado de la cuesti\u00f3n te\u00f3rico en la transposic\u00edon de la tercera y la sexta directivas comunitarias en los quince estados miembros, analizando detalladamente, a continuaci\u00f3n, la normativa contenida en dichas directivas, as\u00ed como la normativa emitida en los cinco pa\u00edses m\u00e1s representativos, de acuerdo con los objetivos del estudio: alemania, espa\u00f1a, francia, italia y el reino unido. La tercera parte presenta los resultados obtenidos por las comparaciones realizadas a tres niveles: -normativa profesional nacional con normativa profesional internacional; -legislaci\u00f3n mercantil nacional con legislaci\u00f3n mercantil comunitaria; y -normativa profesional nacional con legislaci\u00f3n mercantil nacional;<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Valoracion contable en los procesos de fusion y escision: analisis de la legislacion mercantil y de la normativa profesional en la comunidad europea.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Valoracion contable en los procesos de fusion y escision: analisis de la legislacion mercantil y de la normativa profesional en la comunidad europea. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 M. Teresa Tascon Fernandez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Le\u00f3n<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 13\/07\/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>Jos\u00e9 Luis Fanjul Su\u00e1rez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jos\u00e9 Antonio Gonzalo angulo <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>alejandro Larriba d\u00edaz-zorita (vocal)<\/li>\n<li>valentin Azofra palenzuela (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de M. Teresa Tascon Fernandez El estudio, de car\u00e1cter te\u00f3rico y descriptivo, se ha dividido en tres bloques, [&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":[82,612,1697,2826,4430],"tags":[28724,9100,1702,22465,99837,1138],"class_list":["post-38442","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-ciencias-juridicas-y-derecho","category-contabilidad-economica","category-derecho-mercantil","category-leon","tag-alejandro-larriba-diaz-zorita","tag-jorge-tua-pereda","tag-jose-antonio-gonzalo-angulo","tag-jose-luis-fanjul-suarez","tag-m-teresa-tascon-fernandez","tag-valentin-azofra-palenzuela"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/38442","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=38442"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/38442\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=38442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=38442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=38442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}