{"id":68834,"date":"2018-03-09T23:13:15","date_gmt":"2018-03-09T23:13:15","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/armonizacion-internacional-de-la-informacion-contable-analisis-y-posicion-de-las-normas-y-practicas-portuguesas\/"},"modified":"2018-03-09T23:13:15","modified_gmt":"2018-03-09T23:13:15","slug":"armonizacion-internacional-de-la-informacion-contable-analisis-y-posicion-de-las-normas-y-practicas-portuguesas","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/zaragoza\/armonizacion-internacional-de-la-informacion-contable-analisis-y-posicion-de-las-normas-y-practicas-portuguesas\/","title":{"rendered":"Armonizaci\u00f3n internacional de la informaci\u00f3n contable.  an\u00e1lisis y posici\u00f3n de las normas y pr\u00e1cticas portuguesas"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ana Fialho Silva <\/strong><\/h2>\n<p>El principal objetivo de la informaci\u00f3n financiero proporcionada por las empresas es, de acuerdo con el marco conceptual (mc) del internacional accounting standard board (iasb), \u00absuministrar informaci\u00f3n sobre la posici\u00f3n financiera, la perfomance, y los cambios en la situaci\u00f3n financiera de una empresa que sea \u00fatil, a un conjunto variado de usuarios, en la toma de decisiones econ\u00f3micas\u00bb.  As\u00ed, motivados por la creciente importancia del tema de la armonizaci\u00f3n contable, nos planteamos el desarrollo del presente trabajo de investigaci\u00f3n, cuyo principal objetivo es analizar, tanto conceptual como emp\u00edricamente, el grado de armonizaci\u00f3n entre la normativa contable portuguesa y las normas internacionales de contabilidad del iasb.  con este objetivo nos propusimos lograr los siguientes objetivos espec\u00edficos en funci\u00f3n de los cuales hemos estructurado nuestro trabajo:  &#8211; revisar brevemente los \u00faltimos desarrollos en el proceso de armonizaci\u00f3n contable internacional y su impacto en el \u00e1mbito nacional y en la normativa portuguesa.  &#8211; examinar las diferencias entre las normas contables portuguesas y las normas internacionales de contabilidad del iasb, vigentes hasta el a\u00f1o 2002.  &#8211; evaluar el grado de armonizaci\u00f3n formal entre la normativa contable portuguesa y las nic del iasb, tomando como referencia la similitud y la distancia existentes entre los tratamientos contable definidos para un amplio conjunto de atributos contables.  &#8211; determinar el grado de armonizaci\u00f3n material entre las pr\u00e1cticas contables de los grupos portugueses, cotizados en la bolsa de valores de lisboa, y los tratamientos recomendados en las normas internacionales de contabilidad del iasb.  &#8211; estudiar la asociaci\u00f3n entre la armonizaci\u00f3n contable formal y material de las normas y pr\u00e1cticas portuguesas y del iasb, al objeto de obtener conclusiones sobre el impacto que la armonizaci\u00f3n de las normas tiene en la armonizaci\u00f3n de las pr\u00e1cticas contab<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Armonizaci\u00f3n internacional de la informaci\u00f3n contable.  an\u00e1lisis y posici\u00f3n de las normas y pr\u00e1cticas portuguesas<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Armonizaci\u00f3n internacional de la informaci\u00f3n contable.  an\u00e1lisis y posici\u00f3n de las normas y pr\u00e1cticas portuguesas <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ana Fialho Silva <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Zaragoza<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 30\/06\/2004<\/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>Jos\u00e9 Antonio Lainez Gadea<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda antonia Garc\u00eda benau <\/li>\n<li> Calvalho morais Ana isabel (vocal)<\/li>\n<li>enrique Corona romero (vocal)<\/li>\n<li>Mar\u00eda  paloma Apell\u00e1niz g\u00f3mez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ana Fialho Silva El principal objetivo de la informaci\u00f3n financiero proporcionada por las empresas es, de acuerdo [&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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