{"id":40206,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-consolidada-en-las-administraciones-publicas-especial-referencia-a-las-corporaciones-locales\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-informacion-contable-consolidada-en-las-administraciones-publicas-especial-referencia-a-las-corporaciones-locales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-consolidada-en-las-administraciones-publicas-especial-referencia-a-las-corporaciones-locales\/","title":{"rendered":"La informacion contable consolidada en las administraciones publicas: especial referencia a las corporaciones locales."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda  Jose Luna Jimenez <\/strong><\/h2>\n<p>En los \u00faltimos a\u00f1os, hemos asistido a un importante desarrollo de la contabilidad p\u00fablica, sin embargo, existen parcelas a las que a\u00fan debe dirigirse esfuerzos futuros, y, concretamente, una de ellas es la consolidaci\u00f3n contable. la cuenta general, de una entidad local suministra una informaci\u00f3n un tanto dispersa e incompleta, siendo conveniente elaborar unos estados econ\u00f3mico-financieros consolidados que expresen la imagen global de la actividad econ\u00f3mica de un grupo de entidades, v\u00e1lida y representativa de su realidad econ\u00f3mica.  en el presente trabajo, una vez delimitado el per\u00edmetro de la consolidaci\u00f3n, se estudia las fases que conlleva la misma, ocupando un primer estadio la homogeneizaci\u00f3n previa de la informaci\u00f3n, sobre todo teniendo en cuenta las dificultades que entra\u00f1a la existencia de entes sometidos a distintos reg\u00edmenes contables. As\u00edmismo, se analiza la elecci\u00f3n del m\u00e9todo de consolidaci\u00f3n, las eliminaciones a efectuar y la propia configuraci\u00f3n de los estados contables consolidados que constituyen aspectos cruciales del proceso, en tanto que su fin \u00faltimo es conseguir la imagen fiel del grupo local, considerado en su conjunto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informacion contable consolidada en las administraciones publicas: especial referencia a las corporaciones locales.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informacion contable consolidada en las administraciones publicas: especial referencia a las corporaciones locales. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda  Jose Luna Jimenez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 M\u00e1laga<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/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>Daniel Carrasco D\u00edaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Requena rodr\u00edguez Jos\u00e9 Mar\u00eda <\/li>\n<li>francisca Piedra herrera (vocal)<\/li>\n<li>Mar\u00eda  del carmen Norverto laborda (vocal)<\/li>\n<li> Martinez garcia fco. Javier (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Jose Luna Jimenez En los \u00faltimos a\u00f1os, hemos asistido a un importante desarrollo de la contabilidad [&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":[856,838,82,1697,7834],"tags":[32828,32829,34071,102843,9570,8328],"class_list":["post-40206","post","type-post","status-publish","format-standard","hentry","category-administracion-publica","category-ciencia-politica","category-ciencias-economicas","category-contabilidad-economica","category-malaga","tag-daniel-carrasco-diaz","tag-francisca-piedra-herrera","tag-maria-del-carmen-norverto-laborda","tag-maria-jose-luna-jimenez","tag-Martinez-garcia-fco-javier","tag-requena-rodriguez-jose-maria"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/40206","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=40206"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/40206\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=40206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=40206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=40206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}