{"id":41292,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/evolucion-del-reconocimiento-contable-de-los-activos-intangibles\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"evolucion-del-reconocimiento-contable-de-los-activos-intangibles","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/evolucion-del-reconocimiento-contable-de-los-activos-intangibles\/","title":{"rendered":"Evolucion del reconocimiento contable de los activos intangibles."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Zubiaurre Artola Miguel Angel <\/strong><\/h2>\n<p>El sesgo conservadurista que impera en el modelo contable tradicional, el car\u00e1cter cuantitativo predominante en la informaci\u00f3n financiera, as\u00ed como la pr\u00e1cticamente inexistente conexi\u00f3n entre el marketing y la contabilidad, han propiciado que muchos activos intangibles fundamentales a la hora de explicar las ventajas competitivas de las empresas, queden excluidos o insuficientemente representados en los estados financieros.  esta tesis, busca determinar la orientaci\u00f3n que ha de seguir el modelo de informaci\u00f3n contable, a fin de que una evoluci\u00f3n del proceso de reconocimiento contable de los activos intangibles permita una representaci\u00f3n m\u00e1s adecuada de los mismos. Tras realizar un estudio en profundidad de las dos variables b\u00e1sicas del reconocimiento contable: definici\u00f3n y valoraci\u00f3n, este \u00faltimo proceso se convierte en la principal dificultad para llegar a superar los criterios de reconocimiento.  la perspectiva del coste se muestra incapaz de resolver favorablemente los problemas de medici\u00f3n detectados en los activos intangibles autogenerados o en los identificados en operaciones de combinaci\u00f3n de empresas. La escasa probabilidad de encontrar valores de mercado no deja mayor opci\u00f3n que la aplicaci\u00f3n de t\u00e9cnicas de valoraci\u00f3n indirectas, donde se detecta un insuficiente desarrollo y una clara falta de consenso.  finalmente se estudian las posibilidades que ofrecen en el \u00e1rea de los intangibles, otros sistemas de informaci\u00f3n alternativos al reconocimiento, como el uso de indicadores de car\u00e1cter no financieros, la memoria o el estado de fondos. el trabajo concluye con la exposici\u00f3n de las principales conclusiones fruto de la investigaci\u00f3n llevada a cabo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Evolucion del reconocimiento contable de los activos intangibles.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Evolucion del reconocimiento contable de los activos intangibles. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Zubiaurre Artola Miguel Angel <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/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> Martinez Churiaque Jos\u00e9 Ignacio<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: rafael Ramos cervero <\/li>\n<li> Blanco dopico m. isabel (vocal)<\/li>\n<li>guillermo Sierra molina (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 Zubiaurre Artola Miguel Angel El sesgo conservadurista que impera en el modelo contable tradicional, el car\u00e1cter cuantitativo [&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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