{"id":62253,"date":"2018-03-09T22:50:10","date_gmt":"2018-03-09T22:50:10","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/stock-options-una-vision-jura%c2%addica-economica-financiera-y-contable\/"},"modified":"2018-03-09T22:50:10","modified_gmt":"2018-03-09T22:50:10","slug":"stock-options-una-vision-jura%c2%addica-economica-financiera-y-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/stock-options-una-vision-jura%c2%addica-economica-financiera-y-contable\/","title":{"rendered":"Stock options: una visi\u00f3n jur\u00eddica, econ\u00f3mica, financiera y contable"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Elena Merino Madrid <\/strong><\/h2>\n<p>En las \u00faltimas d\u00e9cadas, las stock options han adquirido gran notoriedad p\u00fablica con los diversos esc\u00e1ndalos financieros sucedidos en europa y estados unidos, que sacaron a la luz las desproporcionadas retribuciones de los directivos y consejeros a trav\u00e9s de esta figura. Esto acontec\u00eda, justamente, cuando peor situaci\u00f3n econ\u00f3mica atravesaban las empresas otorgantes, lo que ha supuesto una reconsideraci\u00f3n de su incidencia en la gesti\u00f3n empresarial y la oportunidad o no de una regulaci\u00f3n del mismo. A nivel contable, y tras la decisi\u00f3n de la uni\u00f3n europea de armonizar los sistemas contables, a partir del 1 de enero de 2005,  pas\u00f3 a ser obligatorio, en los estados miembros, el uso de las normas internacionales de contabilidad para elaborar las cuentas consolidadas de los grupos de empresas que coticen en mercados financieros regulados de los mismos. No obstante, los estados miembros recibieron la facultad de permitir o exigir la aplicaci\u00f3n de las nic\/niif en la elaboraci\u00f3n de las cuentas anuales individuales y de los grupos de empresas sin cotizaci\u00f3n oficial.  dentro de las citadas normas, destaca la niif 2 \u00abpagos basados en acciones\u00bb, que viene a regular los sistemas retributivos referenciados al valor de las acciones, como son los planes de stock options, conteniendo la obligaci\u00f3n de reconocer un gasto en la cuenta de p\u00e9rdidas y ganancias cuando se produzca la entrega de opciones sobre acciones. En espa\u00f1a, se decidi\u00f3 no ampliar la exigencia de las normas internacionales de contabilidad al resto de sociedades mercantiles, pero, sin embargo, la b\u00fasqueda de un cuerpo normativo homog\u00e9neo, someti\u00f3 a la todav\u00eda vigente legislaci\u00f3n a una revisi\u00f3n exhaustiva para hacer compatible ambas normativas. A partir del 1 de enero de 2008, nos enfrentaremos al nuevo plan general de contabilidad, que recoge, en relaci\u00f3n con las stock options, la exigencia de contabilizar un gasto en la cuenta de p\u00e9rdidas y ganancias, emulando la normativa internacional conta<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Stock options: una visi\u00f3n jur\u00eddica, econ\u00f3mica, financiera y contable<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Stock options: una visi\u00f3n jur\u00eddica, econ\u00f3mica, financiera y contable <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Elena Merino Madrid <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 21\/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>Jes\u00fas Fernando Santos Pe\u00f1alver<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Rivero torre <\/li>\n<li>pedro Luengo   mulet (vocal)<\/li>\n<li>Mar\u00eda  del carmen Norverto laborda (vocal)<\/li>\n<li> Garc\u00eda p\u00e9rez de lerma domingo (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Elena Merino Madrid En las \u00faltimas d\u00e9cadas, las stock options han adquirido gran notoriedad p\u00fablica con los [&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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