{"id":9125,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/la-normalizacion-contable-comunitaria-la-cohabitacion-de-la-iv-directiva-con-las-practicas-contables-de-alemania-francia-gran-bretana-holanda-italia-y-espana\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"la-normalizacion-contable-comunitaria-la-cohabitacion-de-la-iv-directiva-con-las-practicas-contables-de-alemania-francia-gran-bretana-holanda-italia-y-espana","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-normalizacion-contable-comunitaria-la-cohabitacion-de-la-iv-directiva-con-las-practicas-contables-de-alemania-francia-gran-bretana-holanda-italia-y-espana\/","title":{"rendered":"La normalizacion contable comunitaria: la cohabitacion de la iv directiva con las practicas contables de alemania, francia, gran breta\u00f1a, holanda, italia y espa\u00f1a."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jes\u00fas Martinez Guillen <\/strong><\/h2>\n<p>Esta tesis doctoral presenta un doble objetivo: estudiar la situacion actual de la armonizacion contable comunitaria y ofrecer una guia que permita interpretar los estados financieros de los paises estudiados mas alla de la simple traduccion de partidas y conversion de monedas. El tema de la tesis resulta de plena actualidad en un momento en que la armonizacion contable comunitaria se encuentra ante el dilema de dar por concluida su tarea o de abordar nuevos esfuerzos para avanzar en la homogeneizacion de los sistemas contables.  la estructura de la tesis esta orientada a permitir la comparacion entre estados financieros de los distintos paises estudiados, proponiendose al efecto tanto una traduccion de las rubricas que componen los formatos oficiales de balance y cuenta de perdidas y ganancias en cada pais, como un analisis de las normas de valoracion de cada partida. Por razones de metodolog\u00eda y sistematizacion, se sigue para todos los paises estudiados el mismo esquema de analisis.  la metodolog\u00eda cientifica empleada es la adecuada para este tipo de trabajos, y esta basada en el metodo logico deductivo. Para elaborar esta tesis, el investigador ha trabajado directamente sobre la legislacion de los respectivos paises y ha empleado la documentacion interna de la comision de la cee.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La normalizacion contable comunitaria: la cohabitacion de la iv directiva con las practicas contables de alemania, francia, gran breta\u00f1a, holanda, italia y espa\u00f1a.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La normalizacion contable comunitaria: la cohabitacion de la iv directiva con las practicas contables de alemania, francia, gran breta\u00f1a, holanda, italia y espa\u00f1a. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jes\u00fas Martinez Guillen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Nacional de educaci\u00f3n a distancia<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1995<\/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>Angel Saez Torrecilla<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jes\u00fas Urias Valiente <\/li>\n<li>Guillermo Sierra Molina (vocal)<\/li>\n<li>Jos\u00e9 Antonio Gonzalo Angulo (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez Gadea (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jes\u00fas Martinez Guillen Esta tesis doctoral presenta un doble objetivo: estudiar la situacion actual de la armonizacion [&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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