{"id":86054,"date":"2018-03-10T00:10:33","date_gmt":"2018-03-10T00:10:33","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-armonizacion-contable-por-etapas-como-via-para-conseguir-la-comparabilidad-internacional-el-caso-de-la-union-europea\/"},"modified":"2018-03-10T00:10:33","modified_gmt":"2018-03-10T00:10:33","slug":"la-armonizacion-contable-por-etapas-como-via-para-conseguir-la-comparabilidad-internacional-el-caso-de-la-union-europea","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-armonizacion-contable-por-etapas-como-via-para-conseguir-la-comparabilidad-internacional-el-caso-de-la-union-europea\/","title":{"rendered":"La armonizacion contable por etapas como via para conseguir la comparabilidad internacional. el caso de la union europea."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Pedro Lorca Fern\u00e1ndez <\/strong><\/h2>\n<p>La falta de informaci\u00f3n contable comparable entre empresas es un serio obst\u00e1culo para sus usuarios en unos mercados cada vez m\u00e1s globalizados. de ah\u00ed que, pese a las dificultades para conseguirla, de demanden soluciones desde distintas insatancias.  tras analizar las casusas de las diferencias y los conicionanantes para lgora una informaci\u00f3ncomprble se pone de manifeisto la necesidad de realizar palnteamientos a largo plazo y en esta direcci\u00f3n la armonizaci\u00f3n por etapas de configura como la mejor forma de alcanzarla. Partiendo de esta idea, se examnia la armonizaci\u00f3n mundial como objetivo final, al cual se llegar\u00eda a trav\u00e9s de un paso intermedio definido por los nivles regionales. Pero, a su vez, dentro de estas \u00e1reas a\u00fan persiten diferencias entre sus miembros de la uni\u00f3n europea y se procede a utilizar el an\u00e1lisis cluster que permite, mediante el estudio del grado de proximidad entre los pa\u00edses, trazar un camino hacia la armonizaci\u00f3n a trav\u00e9s de sucesivas etapas.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La armonizacion contable por etapas como via para conseguir la comparabilidad internacional. el caso de la union europea.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La armonizacion contable por etapas como via para conseguir la comparabilidad internacional. el caso de la union europea. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Pedro Lorca Fern\u00e1ndez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Oviedo<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/07\/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>Antonio Lopez Diaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: vicente Montesinos julve <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez gadea (vocal)<\/li>\n<li>isabel Martinez conesa (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Pedro Lorca Fern\u00e1ndez La falta de informaci\u00f3n contable comparable entre empresas es un serio obst\u00e1culo para sus [&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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