{"id":42961,"date":"2018-03-09T09:45:09","date_gmt":"2018-03-09T09:45:09","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/valoracion-contable-de-los-fondos-de-pensiones\/"},"modified":"2018-03-09T09:45:09","modified_gmt":"2018-03-09T09:45:09","slug":"valoracion-contable-de-los-fondos-de-pensiones","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/valoracion-contable-de-los-fondos-de-pensiones\/","title":{"rendered":"Valoraci\u00f3n contable de los fondos de pensiones"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Gonz\u00e1lez Navarro Ana M. <\/strong><\/h2>\n<p>La tesis doctoral centra su estudio en los criterios de valoraci\u00f3n contable aplicables a los activos que componen los fondos de pensiones. La investigaci\u00f3n realizada ha ido encaminada a evaluar la bondad de los criterios actuales, dada la incidencia de los mismos en la cuantificaci\u00f3n de los derechos consolidados de los part\u00edcipes. Con dicho prop\u00f3sito se ha procedido al an\u00e1lisis de la normativa vigente, comparandola, asimismo con una propuesta de modificaci\u00f3n presentada por la direcci\u00f3n general de seguros.  este an\u00e1lisis se ha ampliado confrontando ambas normativas con las correspondientes a otros instrumentos de ahorro alternativos y\/o complementarios a los planos de pensiones en concreto, los fondos de inversi\u00f3n y los planes de jubilaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Valoraci\u00f3n contable de los fondos de pensiones<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Valoraci\u00f3n contable de los fondos de pensiones <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Gonz\u00e1lez Navarro Ana M. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 27\/05\/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>Mar\u00eda  \u00e1ngeles Goxens Orensanz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: leandro Ca\u00f1ibano calvo <\/li>\n<li>Mar\u00eda  \u00ed\u00a0ngels Gil estallo (vocal)<\/li>\n<li>Antonio Socias salva (vocal)<\/li>\n<li>m\u00e1ximo Borrell vidal (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Gonz\u00e1lez Navarro Ana M. La tesis doctoral centra su estudio en los criterios de valoraci\u00f3n contable aplicables [&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":[772,951,82,1697,1699,4678],"tags":[36621,107589,10372,20389,1137,1135],"class_list":["post-42961","post","type-post","status-publish","format-standard","hentry","category-actividad-economica","category-barcelona","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-seguros","tag-antonio-socias-salva","tag-gonzalez-navarro-ana-m","tag-leandro-canibano-calvo","tag-maria-angeles-goxens-orensanz","tag-maria-i-ngels-gil-estallo","tag-maximo-borrell-vidal"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42961","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=42961"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42961\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=42961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=42961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=42961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}