{"id":81549,"date":"1999-10-12T00:00:00","date_gmt":"1999-10-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-de-los-instrumentos-financieros-una-propuesta-para-el-caso-espanol\/"},"modified":"1999-10-12T00:00:00","modified_gmt":"1999-10-12T00:00:00","slug":"la-contabilidad-de-los-instrumentos-financieros-una-propuesta-para-el-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-contabilidad-de-los-instrumentos-financieros-una-propuesta-para-el-caso-espanol\/","title":{"rendered":"\u00abla contabilidad de los instrumentos financieros: una propuesta para el caso espa\u00f1ol\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Enrique Villanueva Garc\u00eda <\/strong><\/h2>\n<p>La tesis analiza el tratamiento contable de los instrumentos financieros en el contexto financiero actual, teniendo en cuenta los desarrollos internacionales que se han producido en los \u00faltimos a\u00f1os.  se considera que el modelo contable no logra satisfacer las necesidades de informaci\u00f3n de los usuarios, por lo que se propone un modelo cuyo pilares o principios b\u00e1sicos son:  -regulaci\u00f3n general de los instrumentos financieros.  -valoraci\u00f3n a precios de mercado de los instrumentos financieros.  -imputaci\u00f3n a resultados de las diferencias de cotizaci\u00f3n.  -no utilizaci\u00f3n de m\u00e9todos contables de la cobertura.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00abla contabilidad de los instrumentos financieros: una propuesta para el caso espa\u00f1ol\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00abla contabilidad de los instrumentos financieros: una propuesta para el caso espa\u00f1ol\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Enrique Villanueva Garc\u00eda <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 10\/12\/1999<\/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>Sixto Alvarez Melcon<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Rivero torre <\/li>\n<li>Jos\u00e9 Luis Cea garcia (vocal)<\/li>\n<li>Luis tomas Diez de castro (vocal)<\/li>\n<li>Antonio Lopez diaz (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Enrique Villanueva Garc\u00eda La tesis analiza el tratamiento contable de los instrumentos financieros en el contexto financiero [&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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