{"id":90567,"date":"2008-12-12T00:00:00","date_gmt":"2008-12-12T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-proceso-de-creacion-de-valor-basado-en-los-activos-intangibles-y-la-normalizacion-contable\/"},"modified":"2008-12-12T00:00:00","modified_gmt":"2008-12-12T00:00:00","slug":"el-proceso-de-creacion-de-valor-basado-en-los-activos-intangibles-y-la-normalizacion-contable","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/contabilidad-financiera\/el-proceso-de-creacion-de-valor-basado-en-los-activos-intangibles-y-la-normalizacion-contable\/","title":{"rendered":"El proceso de creaci\u00f3n de valor basado en los activos intangibles y la normalizaci\u00f3n contable"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Manuel Veiga Pereira <\/strong><\/h2>\n<p>En el presente trabajo se realiza una revisi\u00f3n sobre el concepto de activos intangibles y su papel en la creaci\u00f3n de valor en una empresa. El an\u00e1lisis del papel de los activos intangibles en la creaci\u00f3n de valor en las empresas portuguesas; el an\u00e1lisis del tratamiento contable de los activos intangibles previsto en la ias 38, y las principales diferencias con lo previsto en las normativas portuguesas; el an\u00e1lisis de las principales lagunas existentes y la propuesta de soluciones para una correcta divulgaci\u00f3n del valor de una empresa. Para ello se realiza un an\u00e1lisis descriptivo de la divulgaci\u00f3n de informaci\u00f3n sobre intangibles en las empresas portuguesas cotizadas en la bolsa de lisboa, antes y despu\u00e9s de la entrada en vigor de las normas internacionales de contabilidad (nic), adoptadas por la uni\u00f3n europea en 2005. La misma se ha incrementado con la adopci\u00f3n de las nic. Se detecta, adem\u00e1s, una relaci\u00f3n inversa entre la ratio price book value y el cumplimiento de las nic en lo que respecta a la informaci\u00f3n sobre intangibles a revelar en las cuentas anuales, es decir, que dicha informaci\u00f3n reduce el gap entre el valor de mercado y el valor contable de las empresas de la muestra.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El proceso de creaci\u00f3n de valor basado en los activos intangibles y la normalizaci\u00f3n contable<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El proceso de creaci\u00f3n de valor basado en los activos intangibles y la normalizaci\u00f3n contable <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Manuel Veiga Pereira <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 A coru\u00f1a<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 12\/12\/2008<\/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>Fernando Carlos Ruiz Lamas<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jorge Tua pereda <\/li>\n<li>emilia Garc\u00eda arth\u00fas (vocal)<\/li>\n<li>Jos\u00e9 Luis Iglesias s\u00e1nchez (vocal)<\/li>\n<li>Rafael Garcia rodriguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Manuel Veiga Pereira En el presente trabajo se realiza una revisi\u00f3n sobre el concepto de activos [&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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