{"id":4828,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/la-incidencia-de-la-contabilidad-en-la-determinacion-del-beneficio-gravable-en-el-impuesto-sobre-sociedades\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"la-incidencia-de-la-contabilidad-en-la-determinacion-del-beneficio-gravable-en-el-impuesto-sobre-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-juridicas-y-derecho\/la-incidencia-de-la-contabilidad-en-la-determinacion-del-beneficio-gravable-en-el-impuesto-sobre-sociedades\/","title":{"rendered":"La incidencia de la contabilidad en la determinacion del beneficio gravable en el impuesto sobre sociedades."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Eladio Pascual Pedre\u00f1o <\/strong><\/h2>\n<p>Se analizan en esta tesis las profundas imbricaciones de las normas contables sobre las que disciplinan y regulan juridicamente el impuesto sobre sociedades espa\u00f1ol.Susodicha implicacion entre ambos grupos normativos es muy extensa y profunda, hasta el punto que se hace sumamente dificil analizar desde una optica estrictamente juridica este impuesto si no es partiendo de un profundo conocimiento contable, que en latesisse ha intentado explicitar, analizando minuciosamente la incidencia de la contabilidad en la determiancion del beneficio gravable en el impuesto sobre sociedades, para lo cual se hace un profundo estudio historico, se analizan los informes y estudios comunitarios sobre la materia, y se estudia asimismo, el enfoque del vigente proyecto de ley.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La incidencia de la contabilidad en la determinacion del beneficio gravable en el impuesto sobre sociedades.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La incidencia de la contabilidad en la determinacion del beneficio gravable en el impuesto sobre sociedades. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Eladio Pascual Pedre\u00f1o <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Extremadura<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Clemente Checa Gonz\u00e1lez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Isaac (secretario) Merino Jara <\/li>\n<li>Manuela Fernandez Junquera (vocal)<\/li>\n<li>Jos\u00e9 Antonio Sanchez Galiana (vocal)<\/li>\n<li>  (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Eladio Pascual Pedre\u00f1o Se analizan en esta tesis las profundas imbricaciones de las normas contables sobre las [&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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