{"id":5082,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/los-principios-contables-y-la-normativa-legal-en-espana\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"los-principios-contables-y-la-normativa-legal-en-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-principios-contables-y-la-normativa-legal-en-espana\/","title":{"rendered":"Los principios contables y la normativa legal en espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Marcos Sala Escardo <\/strong><\/h2>\n<p>Se analiza en primer lugar los principios contables desde el punto de vista de su formulacion teorica, distinguiendo el enfoque descriptivo del normativo. A continuacion se estudia el nacimiento y evolucion historica y doctrinal de los principios contables y del concepto de imagen fiel. Se analiza los principales emisores de normas: norteamericanas, internacionales y la cee y aeca. El punto cuarto se centra en la discusion generica que forma el nucleo de la tesis: normas contables versus normas fiscales. En el quinto punto, el objeto de la investigacion se desarrolla para cada una de las partidas de la cuenta de explotacion y del balance en un intento lo mas sistematico y completo posible de analizar la problematica contable y fiscal en espa\u00f1a en la actualidad; podemos decir que conviven normas del pasado, ley y reglamento del impuesto s\/sociedades con normas adaptadas de las directivas comunitarias.  concluyendo, que la evolucion futura debe consistir necesariamente en una armonizacion mas consistente, de las normas fiscales con respecto de las normas contables.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los principios contables y la normativa legal en espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los principios contables y la normativa legal en espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Marcos Sala Escardo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/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>Carlos Kirchner Colom<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Ignasi Casanovas Parella <\/li>\n<li>Josep Vallverd\u00fa Calafell (vocal)<\/li>\n<li>Rafael Redondo Duran (vocal)<\/li>\n<li>Oriol Amat Salas (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Marcos Sala Escardo Se analiza en primer lugar los principios contables desde el punto de vista de [&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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