{"id":62233,"date":"2018-03-09T22:50:06","date_gmt":"2018-03-09T22:50:06","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/reducciones-de-capital-en-paa%c2%adses-de-habla-hispana-analisis-jura%c2%addico-contable-desde-una-perspectiva-comparada\/"},"modified":"2018-03-09T22:50:06","modified_gmt":"2018-03-09T22:50:06","slug":"reducciones-de-capital-en-paa%c2%adses-de-habla-hispana-analisis-jura%c2%addico-contable-desde-una-perspectiva-comparada","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/reducciones-de-capital-en-paa%c2%adses-de-habla-hispana-analisis-jura%c2%addico-contable-desde-una-perspectiva-comparada\/","title":{"rendered":"Reducciones de capital en pa\u00edses de habla hispana: an\u00e1lisis jur\u00eddico contable desde una perspectiva comparada."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Victoria De Las Heras Jim\u00e9nez <\/strong><\/h2>\n<p>Esta tesis hace un estudio de las reducciones de capital en sociedades an\u00f3nimas en espa\u00f1a y seis pa\u00edses del continente americano: argentina, chile, m\u00e9xico, per\u00fa y uruguay, en todos sus aspectos mercantiles y contables. el tema principal es el an\u00e1lisis de las distintas modalidades de reducci\u00f3n de capital que las sociedades an\u00f3nimas pueden realizar voluntariamente por la libre decisi\u00f3n de los accionistas, o de forma inevitable por producirse las circunstancias que obligan a llevarlas a cabo. Pero para entender bien los tipos de reducciones, se exponen una serie de cuestiones anexas pero inevitablemente ligadas a ellas, como son las clases de sociedades an\u00f3nimas existentes, por la diferencia de funciones o requisitos que tienen que cumplir sus \u00f3rganos de administraci\u00f3n o control, exigencias minuciosamente detalladas por el hecho de que esta operaci\u00f3n normalmente origina una modificaci\u00f3n estatutaria. adem\u00e1s, se revisan los distintos conceptos de capital social y de las diversas clases de acciones en que se divide, dada la casu\u00edstica propia de cada pa\u00eds y , evidentemente, por las consecuencias que la reducci\u00f3n tiene sobre ambos, y tambi\u00e9n sobre otros t\u00edtulos que, sin formar parte de aqu\u00e9l, resultan afectados por una disminuci\u00f3n del mismo, por lo que tambi\u00e9n se hace una representaci\u00f3n de estos documentos jur\u00eddicos. por \u00faltimo, y en relaci\u00f3n con la faceta contable, se indican los organismos emisores de normas de contabilidad, los principios de obligado cumplimiento en base a los cuales se elabora la informaci\u00f3n financiera, y la composici\u00f3n del patrimonio neto.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Reducciones de capital en pa\u00edses de habla hispana: an\u00e1lisis jur\u00eddico contable desde una perspectiva comparada.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Reducciones de capital en pa\u00edses de habla hispana: an\u00e1lisis jur\u00eddico contable desde una perspectiva comparada. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Victoria De Las Heras Jim\u00e9nez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/12\/2007<\/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>Francisco Esteo S\u00e1nchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: fernando Rodr\u00edguez artigas <\/li>\n<li>Juan Monterrey mayoral (vocal)<\/li>\n<li>Jos\u00e9 Antonio Gonzalo angulo (vocal)<\/li>\n<li>\u00e1ngel Mu\u00f1oz merchanate (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Victoria De Las Heras Jim\u00e9nez Esta tesis hace un estudio de las reducciones de capital en sociedades [&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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