{"id":84117,"date":"2000-07-04T00:00:00","date_gmt":"2000-07-04T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-instrumentos-derivadosdelimitacion-conceptual-y-representacion-contable-el-caso-de-los-futuros-y-de-las-opciones-bursatiles\/"},"modified":"2000-07-04T00:00:00","modified_gmt":"2000-07-04T00:00:00","slug":"los-instrumentos-derivadosdelimitacion-conceptual-y-representacion-contable-el-caso-de-los-futuros-y-de-las-opciones-bursatiles","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-instrumentos-derivadosdelimitacion-conceptual-y-representacion-contable-el-caso-de-los-futuros-y-de-las-opciones-bursatiles\/","title":{"rendered":"Los instrumentos derivados:delimitacion conceptual y representacion contable. el caso de los futuros y de las opciones bursatiles"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mar\u00eda Machota Blas <\/strong><\/h2>\n<p>El trabajo aborda el problema de la delimitaci\u00f3n del concepto de instrumento derivado y analiza la problem\u00e1tica de la representaci\u00f3n contable de las figuras contenidas en el mismo bajo el marco del modelo contable tradicional, caracterizado por el empleo del coste hist\u00f3rico como base de valoraci\u00f3n general y una interpretaci\u00f3n estricta del principio de prudencia, y por ende del derealizaci\u00f3n financiera. Estudia las soluciones que bajo el marco del modelo contable tradicional se le ha dado a la representaci\u00f3n de los instrumentos derivados en su empleo tanto como elementos de especulaci\u00f3n como de cobertura, analizando las ventajas e inconvenientes de los distintos modelos de contabilidad de cobertura barajados a lo largo del teimpo,hasta llegar a qu\u00e9l propuesto recientemente a nivel internacional por parte del iasc y el fasb, contenido en la ias 39 y sfas n\u00c2\u00ba 133. Analiza la propuesta internacional, fundamentada en el valor razonable como base de valoraci\u00f3n general para los instrumentos derivados, con especial referencia a los futuros y opciones burs\u00e1tiles, dada la objetividad en la determinaci\u00f3n de su valor razonable producto de su negociaci\u00f3n en mercados organizados. asimismo, cuestiona la idoneidad, o no, del valor razonable como base de valoraci\u00f3n general para otros activos y pasivos, de naturaleza financiera y no financiera. Finalmente, plantea la viabilidad de la soluci\u00f3n internacional en el marco de la uni\u00f3n europea, teniendo presenta la nueva estrategia propugnada en su seno de cara a alcanzar un mayor grado de armonizaci\u00f3n, abogando por la convergencia de las directivas contables hacia la ias, con especial referencia al caso de espa\u00f1a como pais miembro.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los instrumentos derivados:delimitacion conceptual y representacion contable. el caso de los futuros y de las opciones bursatiles<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los instrumentos derivados:delimitacion conceptual y representacion contable. el caso de los futuros y de las opciones bursatiles <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mar\u00eda Machota Blas <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Murcia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 07\/04\/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>Isabel Martinez Conesa<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Antonio Lopez diaz <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>Emilio Ontiveros baeza (vocal)<\/li>\n<li>Jos\u00e9 Luis Sanchez-fernandez valderrama (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mar\u00eda Machota Blas El trabajo aborda el problema de la delimitaci\u00f3n del concepto de instrumento derivado y [&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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