{"id":79628,"date":"2018-03-09T23:25:30","date_gmt":"2018-03-09T23:25:30","guid":{"rendered":""},"modified":"2018-03-09T23:25:30","modified_gmt":"2018-03-09T23:25:30","slug":"la-importancia-de-la-memoria-en-relacion-con-las-necesidades-de-informacion-financiera-legislacion-que-regula-su-elaboracion-y-contenido-nuevas-perspectivas-ante-la-emergente-reforma-contable-en-la","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-importancia-de-la-memoria-en-relacion-con-las-necesidades-de-informacion-financiera-legislacion-que-regula-su-elaboracion-y-contenido-nuevas-perspectivas-ante-la-emergente-reforma-contable-en-la\/","title":{"rendered":"La importancia de la memoria en relaci\u00f3n con las necesidades de informaci\u00f3n financiera: legislaci\u00f3n que regula su elaboraci\u00f3n y contenido. nuevas perspectivas ante la emergente reforma contable en la uni\u00f3n europea"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Ol\u00edas De Lima Y Heras Rosa <\/strong><\/h2>\n<p>En primer lugar se realiza un an\u00e1lisis exhaustivo de la legislaci\u00f3n que ha regulado la informaci\u00f3n que debe o puede figurar en la memoria de las cuentas anuales desde 1989. Para ello se toman como fuentes normativos m\u00e1s relevantes. El c\u00f3digo de comercio, el plan general de contabilidad, el texto refundido de la ley de sociedades an\u00f3nimas, los documentos de aeca, las normas internacionales de contabilidad que en su momento elabor\u00f3 el entonces iasc, y los principios fasb.     posteriormente se analiza la situaci\u00f3n que actualmente define la normativa nic aprobada por la uni\u00f3n europea y se compara con la legislaci\u00f3n establecida por el plan general de contabilidad espa\u00f1ol. Las conclusiones del trabajo establecen un an\u00e1lisis cr\u00edtico  con las ventajas, inconvenientes y posibilidades de reforma de los cuerpos legislativos nic y pgc.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La importancia de la memoria en relaci\u00f3n con las necesidades de informaci\u00f3n financiera: legislaci\u00f3n que regula su elaboraci\u00f3n y contenido. nuevas perspectivas ante la emergente reforma contable en la uni\u00f3n europea<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La importancia de la memoria en relaci\u00f3n con las necesidades de informaci\u00f3n financiera: legislaci\u00f3n que regula su elaboraci\u00f3n y contenido. nuevas perspectivas ante la emergente reforma contable en la uni\u00f3n europea <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Ol\u00edas De Lima Y Heras Rosa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 24\/04\/2006<\/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>Mar\u00eda  Del Carmen Norverto Laborda<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: dolores Beranbeu sanchez <\/li>\n<li>catalina Vacas guerrero (vocal)<\/li>\n<li>regino Banegas ochovo (vocal)<\/li>\n<li>beatriz Torvisco manch\u00f3n (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ol\u00edas De Lima Y Heras Rosa En primer lugar se realiza un an\u00e1lisis exhaustivo de la legislaci\u00f3n [&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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