{"id":5085,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/los-grupos-de-empresas-y-la-consolidacion-de-sus-estados-financieros\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"los-grupos-de-empresas-y-la-consolidacion-de-sus-estados-financieros","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-grupos-de-empresas-y-la-consolidacion-de-sus-estados-financieros\/","title":{"rendered":"Los grupos de empresas y la consolidacion de sus estados financieros."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Alfred Salvador Pitarch <\/strong><\/h2>\n<p>La primera parte de la tesis, que abarca los 5 primeros capitulos, estudia la concepcion de la empresa y el fenomeno de la concentracion, analizandose la concepcion del grupo de sociedades desde los aspectos legal y doctrinal. Asimismo, se estudian las relaciones de dependencia y los planteamientos basicos para poder efectuar la consolidacion.  a partir del capitulo 6, se estudian las diferentes soluciones posibles para llevar a cabo la consolidacion.  igualmente, se estudian los aspectos formales de presentacion de las cuentas y su conocimiento publico. En la ultima parte del trabajo se ha procedido a un repaso de la legislacion fiscal en la materia.  en todo el documento, se hace referencia constante a la legislacion espa\u00f1ola, en especial al r.D. 1815\/1991 de 20\/12 sobre normas de formulacion de cuentas anuales consolidadas. Igualmente, se citan normas internacionales de contabilidad y, en especial, la septima directiva comunitaria.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los grupos de empresas y la consolidacion de sus estados financieros.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los grupos de empresas y la consolidacion de sus estados financieros. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Alfred Salvador Pitarch <\/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>Ignasi Casanovas Parella<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda  \u00e1ngeles Goxens Orensanz <\/li>\n<li>Mar\u00eda  \u00ed\u00a0ngels Gil Estallo (vocal)<\/li>\n<li>Josep Vallverd\u00fa Calafell (vocal)<\/li>\n<li> Martinez Boronat Josep Mar\u00eda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alfred Salvador Pitarch La primera parte de la tesis, que abarca los 5 primeros capitulos, estudia la [&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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