{"id":83010,"date":"2018-03-10T00:07:07","date_gmt":"2018-03-10T00:07:07","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/valoracion-contable-de-la-cartera-de-valores-de-las-entidades-de-credito-analisis-comparacion-y-propuesta-modificadora-para-espana\/"},"modified":"2018-03-10T00:07:07","modified_gmt":"2018-03-10T00:07:07","slug":"valoracion-contable-de-la-cartera-de-valores-de-las-entidades-de-credito-analisis-comparacion-y-propuesta-modificadora-para-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/valoracion-contable-de-la-cartera-de-valores-de-las-entidades-de-credito-analisis-comparacion-y-propuesta-modificadora-para-espana\/","title":{"rendered":"Valoraci\u00f3n contable de la cartera de valores de las entidades de cr\u00e9dito an\u00e1lisis, comparaci\u00f3n y propuesta modificadora para espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Fernando Garc\u00eda Mart\u00ednez <\/strong><\/h2>\n<p>En los \u00faltimos a\u00f1os, las normas contables de las entidades de cr\u00e9dito han comenzado a requerir la valoraci\u00f3n a precio de mercado de determinados elementos patrimoniales en lugar de su valoraci\u00f3n a coste hist\u00f3rico. El prop\u00f3sito de esta investigaci\u00f3n es intentar contribuir a una mejor comprensi\u00f3n de la mutaci\u00f3n actual de estas normas, centr\u00e1ndonos en la cartera de valores. hemos analizado la normativa contable espa\u00f1ola, la hemos comparado con otras normativas y hemos terminado proponiendo modificaciones a la normativa contable de las entidades de cr\u00e9dito en espa\u00f1a.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Valoraci\u00f3n contable de la cartera de valores de las entidades de cr\u00e9dito an\u00e1lisis, comparaci\u00f3n y propuesta modificadora para espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Valoraci\u00f3n contable de la cartera de valores de las entidades de cr\u00e9dito an\u00e1lisis, comparaci\u00f3n y propuesta modificadora para espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Fernando Garc\u00eda Mart\u00ednez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 20\/01\/2000<\/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>fernandez Valderrama Sanchez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Mar\u00eda  del carmen Norverto laborda <\/li>\n<li>daniel Carrasco d\u00edaz (vocal)<\/li>\n<li> Sanchez Miguel Mar\u00eda  candelas (vocal)<\/li>\n<li>vicente Serra salvador (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Fernando Garc\u00eda Mart\u00ednez En los \u00faltimos a\u00f1os, las normas contables de las entidades de cr\u00e9dito han comenzado [&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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