{"id":42574,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-promocion-inmobiliaria-en-espana-el-reconocimiento-del-ingreso-por-ventas\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-promocion-inmobiliaria-en-espana-el-reconocimiento-del-ingreso-por-ventas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-promocion-inmobiliaria-en-espana-el-reconocimiento-del-ingreso-por-ventas\/","title":{"rendered":"La promocion inmobiliaria en espa\u00f1a. el reconocimiento del ingreso por ventas."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Sanchez Perez Juan  Antonio <\/strong><\/h2>\n<p>Se pretende analizar el reconocimiento del ingreso en las dos formas de venta utilizadas en la promoci\u00f3n inmobiliaria (ventas sobre plano y ventras llave en mano), a efectos de, en las ventas llave en mano, poner de manifiesto las distintas alternativas al reconocimiento del ingreso en el momento de la venta y entrega del inmueble y, en el caso de las ventas sobre plano determinar el momento y el sistema m\u00e1s adecuado para reconocer el ingreso a f\u00edn de que la contabilidad refleje de la forma m\u00e1s fiel posible los efectos que sobre la situaci\u00f3n econ\u00f3mico, financiera y patrimonial de la empresa originan dichas ventas.  del an\u00e1lisis realizado se concluye que del actual procedimiento para reconocer el ingreso por las ventas sobre plano se obtiene un resultado peri\u00f3dico que no representa el esfuerzo realizado en cada ejercicio para conseguirlo y por tanto, no resulta una informaci\u00f3n util. a consecuencia de ello se propone un procedimiento alternativo basado en el reconocimiento del ingreso en proporci\u00f3n a las tareas realizadas en cada ejercicio para lograr su obtenci\u00f3n. Procedimiento que cumple m\u00e1s adecuadamente el objetivo de la informaci\u00f3n contable de proporcionar al usuario un instrumento de an\u00e1lisis util para la toma de decisiones.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La promocion inmobiliaria en espa\u00f1a. el reconocimiento del ingreso por ventas.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La promocion inmobiliaria en espa\u00f1a. el reconocimiento del ingreso por ventas. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Sanchez Perez Juan  Antonio <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Almer\u00eda<\/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>Alfonso Andres Rojo Ramirez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Serra salvador <\/li>\n<li> Alfonso lopez Jos\u00e9 Luis (vocal)<\/li>\n<li>vicente Condor lopez (vocal)<\/li>\n<li>enrique Corona romero (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Sanchez Perez Juan Antonio Se pretende analizar el reconocimiento del ingreso en las dos formas de venta [&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":[18909,82,1697,1699,963,17315],"tags":[38103,106913,28658,106912,18532,10813],"class_list":["post-42574","post","type-post","status-publish","format-standard","hentry","category-almeria","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-sector-de-la-construccion","tag-alfonso-andres-rojo-ramirez","tag-alfonso-lopez-jose-luis","tag-enrique-corona-romero","tag-sanchez-perez-juan-antonio","tag-vicente-condor-lopez","tag-vicente-serra-salvador"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42574","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=42574"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42574\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=42574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=42574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=42574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}