{"id":9504,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/modelo-propuesto-para-la-contabilizacion-del-impuesto-sobre-beneficios-en-las-empresas-individuales-y-en-los-grupos-de-sociedades\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"modelo-propuesto-para-la-contabilizacion-del-impuesto-sobre-beneficios-en-las-empresas-individuales-y-en-los-grupos-de-sociedades","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/modelo-propuesto-para-la-contabilizacion-del-impuesto-sobre-beneficios-en-las-empresas-individuales-y-en-los-grupos-de-sociedades\/","title":{"rendered":"Modelo propuesto para la contabilizacion del impuesto sobre beneficios en las empresas individuales y en los grupos de sociedades."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Inmaculada Alonso Carrillo <\/strong><\/h2>\n<p>Mediante el trabajo presentado, se ha intentado efectuar una aplicacion contable de los impuestos, a traves de la separacion de las normas contables respecto a las fiscales. Por ello, se ha realizado un analisis de la norma de valoracion 16 del pgc y se han estudiado los puntos de desacuerdo con la misma, llegando a la conclusion que el tratamiento contable del impuesto sobre beneficios no se cumple para todas las entidades economicas, sino que aparece una falta de homogeneidad en la importancia de la contabilidad para el calculo del mismo. Por lo tanto, se ha propuesto un modelo que fuera aplicable a todas ellas de manera similar.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Modelo propuesto para la contabilizacion del impuesto sobre beneficios en las empresas individuales y en los grupos de sociedades.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Modelo propuesto para la contabilizacion del impuesto sobre beneficios en las empresas individuales y en los grupos de sociedades. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Inmaculada Alonso Carrillo <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Castilla-la mancha<\/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> Quesada Sanchez Francisco Javier<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Pedro Rivero Torre <\/li>\n<li>Alfredo Iglesias Suarez (vocal)<\/li>\n<li>Sixto Alvarez Melcon (vocal)<\/li>\n<li>Pedro Luengo   Mulet (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Inmaculada Alonso Carrillo Mediante el trabajo presentado, se ha intentado efectuar una aplicacion contable de los impuestos, [&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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