{"id":9644,"date":"1995-01-01T00:00:00","date_gmt":"1995-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/1995\/01\/01\/la-determinacion-del-resultado-en-las-empresas-constructoras-el-caso-espanol\/"},"modified":"1995-01-01T00:00:00","modified_gmt":"1995-01-01T00:00:00","slug":"la-determinacion-del-resultado-en-las-empresas-constructoras-el-caso-espanol","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-determinacion-del-resultado-en-las-empresas-constructoras-el-caso-espanol\/","title":{"rendered":"La determinacion del resultado en las empresas constructoras. el caso espa\u00f1ol."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Alvarez Lopez Jos\u00e9 M. C. <\/strong><\/h2>\n<p>El trabajo trata de estudiar en profundidad la problematica de la determinacion y reconocimiento del resultado en las empresas de construccion, para lo cual se estructura en cuatro capitulos referentes a las peculiaridades de la actividad, analisis del resultado contable, reconocimiento de resultados en los contratos de construccion a nivel general y, estudio del caso espa\u00f1ol.Las dos ultimas son las partes mas importantes y en ellas se analizan exhaustivamente las politicas contables aplicables, principalmente desde la optica normalizadora, habiendo recurrido al examen de los pronunciamientos contables de mas relevancia a nivel internacional y nacional.Es de destacar el estudio de la posicion espa\u00f1ola hacia la que confluye el trabajo, en donde se ponen de manifiesto las diferencias con las practicas de mas aceptacion a nivel mundial y se analiza el grado de aplicacion efectiva que hace un importante colectivo de constructoras nacionales de los diversos metodos contables, constatandose que aun quedan importantes bolsas de contratistas que no se adaptan a la norma contable.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La determinacion del resultado en las empresas constructoras. el caso espa\u00f1ol.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La determinacion del resultado en las empresas constructoras. el caso espa\u00f1ol. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Alvarez Lopez Jos\u00e9 M. C. <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Ja\u00e9n<\/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>Daniel Carrasco D\u00edaz<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Lazaro Rodriguez Ariza <\/li>\n<li>Francisca Piedra Herrera (vocal)<\/li>\n<li> Martinez Garcia Francisco Javier (vocal)<\/li>\n<li>Mar\u00eda  Jes\u00fas Hernandez Ortiz (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Alvarez Lopez Jos\u00e9 M. C. El trabajo trata de estudiar en profundidad la problematica de la determinacion [&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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,1699,963,18923,17315],"tags":[32827,32828,32829,10814,32830,23837],"class_list":["post-9644","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-contabilidad-financiera","category-economia-sectorial","category-jaen","category-sector-de-la-construccion","tag-alvarez-lopez-jose-m-c","tag-daniel-carrasco-diaz","tag-francisca-piedra-herrera","tag-lazaro-rodriguez-ariza","tag-maria-jesus-hernandez-ortiz","tag-Martinez-garcia-francisco-javier"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/9644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=9644"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/9644\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=9644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=9644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=9644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}