Download or read book Los Instrumentos Financieros En La Regulacion Contable Espaola written by Jose Juan Deniz Mayor and published by Createspace Independent Publishing Platform. This book was released on 2016-01-13 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: En el presente volumen (primero de una serie sobre la contabilidad de los instrumentos financieros) se realiza un estudio pormenorizado acerca del reconocimiento contable de los activos financieros regulados bajo el vigente Plan General de Contabilidad espa�ol. Dicha regulaci�n sigue la filosof�a, basada en las normas internacionales de contabilidad e informaci�n financiera adoptadas hasta el presente, de considerar que la forma en la que se espera recuperar un activo financiero o liquidar un pasivo financiero determina su valoraci�n. As�, junto a una detallada explicaci�n de los aspectos te�ricos asociados a cada tipo de instrumento, incluyendo casos particulares, en este libro se proponen m�s de cincuenta ejercicios resueltos con el prop�sito de facilitar la comprensi�n y estudio de las normas de registro y valoraci�n aplicables.Jos� Juan D�niz Mayor es Profesor Titular de Universidad en la Universidad de Las Palmas de Gran Canaria. Ha publicado diversos trabajos en el �rea de la Contabilidad Financiera, siendo sus principales l�neas de investigaci�n la contabilidad social y ambiental, as� como el impacto en los mercados financieros de las pol�ticas de responsabilidad social corporativa.Mar�a Concepci�n Verona Martel es Profesora Titular de Universidad en la Universidad de Las Palmas de Gran Canaria. Su investigaci�n se centra en los campos de las Finanzas de Empresa, la responsabilidad social corporativa y la educaci�n universitaria. Ha publicado art�culos sobre estos temas tanto en revistas nacionales como internacionales, perteneciendo adem�s al comit� editorial de distintas revistas latinoamericanas.
Download or read book Normas Internaciones de Contabilidad inversiones financieras written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: En un contexto de un mundo globalizado en el que encontramos inversores de múltiples procedencias ha surgido la necesidad de crear unos estándares a la hora de elaborar la información contable. El esfuerzo realizado para conseguir una normalización contable internacional ha sido duradero y dificultoso, no habiendo conseguido hoy en día una total estandarización. El Plan General Contable ha ido introduciendo cambios significativos en el tratamiento de las inversiones financieras a lo largo de los últimos años. Esto se debe a la importancia que estos instrumentos financieros y la información que se incluye en los estados financieros tiene para los usuarios. Realizando un análisis comparativo entre la normativa contable nacional y la internacional, nos hemos dado cuenta que, es tal la evolución de la norma contable española, que apenas existen diferencias en el tratamiento de las inversiones financieras con respecto a su homóloga internacional. Y se sabe que un futuro estas escasas diferencias que existen serán nulas dado el avance y la adaptación que el Plan General Contable está realizando para proporcionar una información relevante y estandarizada. Palabras calve: Normas Internacionales de Contabilidad, Información financiera, Instrumentos financieros, Inversiones financieras, Plan General Contable español.
Download or read book Los contratos de futuros gesti n financiera y tratamiento contable written by José Haro Pérez and published by Universidad Almería. This book was released on 1995 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: La finalidad de este libro es reunir el conjunto de conocimientos sobre la cobertura de las investigaciones relativas a la Teoría y Técnica de la Contabilidad de los Contratos de futuros financieros. Desde la década de los setenta las condiciones de los sistemas financieros se han transformado y el cambio ha producido un entorno para las empresas más volátil, más competitivo, con nuevas transacciones e instrumentos financieros y agentes económicos más exigentes. Es decir, un incremento en la incertidumbre y, en consecuencia, mayor riesgo. En este sentido el proceso de gestación y desarrollo de los futuros financieros se debe entender como un proceso de creación de contratos de gestión y aseguramiento del riesgo. La obra recoge una propuesta de posbiles aspectos mínimos sobre el tratamiento contable de los futuros financieros: ¿cómo se deben encuadrar estos contratos?, ¿qué principios contables están más estrechamente relacionados con los msimos?, ¿cómo se deben registrar, a través de las cuentas de orden, o por medio de notas en la Memoria de las Cuentas Anuales...? En suma, se dan respuesta a todas estas cuestiones.
Download or read book Normativa contable espa ola written by Centro de Estudios Financieros. Gabinete Técnico and published by . This book was released on 2022 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unidad didáctica 1. Obligaciones en materia contable de las empresas españolas Unidad didáctica 2. Inmovilizado material. Inversiones inmobiliarias. Activos no corrientes mantenidos para la venta Unidad didáctica 3. Inmovilizado intangible Unidad didáctica 4. Arrendamientos Unidad didáctica 5. El Impuesto sobre el Valor Añadido Unidad didáctica 6. Instrumentos financieros: activos financieros Unidad didáctica 7. Instrumentos financieros: pasivos financieros Unidad didáctica 8. Subvenciones, donaciones y legados Unidad didáctica 9. Provisiones y contingencias Unidad didáctica 10. Moneda extranjera Unidad didáctica 11. Impuesto sobre beneficios.
Download or read book Instrumentos financieros written by Beatriz Torvisco Manchón and published by . This book was released on 2018 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Estados contables written by Somoza López, Antonio and published by Editorial UOC. This book was released on 2016-09-07 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este libro contiene los rasgos fundamentales de los estados contables desde una perspectiva global y asimismo práctica, pues a la vez que se exponen los regulados actualmente por las normas contables españolas e internacionales, incluye aquellos otros que de forma voluntaria pueden elaborarse. Se parte de los tradicionales balance de situación y cuenta de pérdidas y ganancias, para analizar progresivamente los estados de origen y aplicación de fondos en circulante y tesorería (estado de flujos de efectivo), así como los de valor añadido y de cambos. Se ha incorporado también aquella información de carácter social y medioambiental que, actualmente, ha alcanzado gran protagonismo tanto por parte de los organismos internacionales como por numerosas multinacionales. La idea subyacente es que, en este tipo de informes, aun cuando el objeto es (o parece ser) muy diferente al económico, la metodología utilizada tanto en su elaboración como verificación es contable. En definitiva, el lector podrá tener una idea más exacta de qué es lo que podemos saber de una empresa a través de su información contable-financiera.
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book Glosario Del Banco Mundial written by World Bank and published by World Bank Publications. This book was released on 1996 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Download or read book Documento de trabajo written by and published by . This book was released on 1995 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Dynamics of Interviewing written by Robert L. Kahn and published by New York : Wiley. This book was released on 1965 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book on how to Do/Take an interview
Download or read book Bibliographie internationale annuelle des m langes written by and published by . This book was released on 2006 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conference on the Basque Enterprise faced with the future written by and published by . This book was released on 1988 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Markets written by Organization of American States. Capital Markets Development Program and published by . This book was released on 1975 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mutual Funds and Exchange traded Funds written by Harold Kent Baker and published by Oxford University Press, USA. This book was released on 2016 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mutual Funds and Exchange-Traded Funds: Building Blocks to Wealth provides a fresh look at this intriguing but often complex subject. Its coverage spans the gamut from theoretical to practical coverage.
Download or read book The Finance Curse written by Nicholas Shaxson and published by Grove Press. This book was released on 2019-11-05 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: An “artfully presented [and] engaging” look at the insidious effects of financialization on our lives and politics by the author of Treasure Islands (The Boston Globe). How didthe banking sector grow from a supporter of business to the biggest business in the world? Financial journalist Nicholas Shaxson takes us on a terrifying journey through the world economy, exposing tax havens, monopolists, megabanks, private equity firms, Eurobond traders, lobbyists, and a menagerie of scoundrels quietly financializing our entire society, hurting both business and individuals. Shaxson shows how we got here, telling the story of how finance re-engineered the global economic order in the last half-century, with the aim not of creating wealth but extracting it from the underlying economy. Under the twin gospels of “national competitiveness” and “shareholder value,” megabanks and financialized corporations have provoked a race to the bottom between states to provide the most subsidized environment for big business, encouraged a brain drain into finance, fostered instability and inequality, and turned a blind eye to the spoils of organized crime. From Ireland to Iowa, he shows the insidious effects of financialization on our politics and on communities who were promised paradise but got poverty wages instead. We need a strong financial system—but when it grows too big it becomes a monster. The Finance Curse is the explosive story of how finance got a stranglehold on society, and reveals how we might release ourselves from its grasp. Revised with new chapters “[Discusses] corrupt financiers in London and New York City, geographically obscure tax havens, the bizarre realm of wealth managers in South Dakota, a ravaged newspaper in New Jersey, and a shattered farm economy in Iowa . . . A vivid demonstration of how corruption and greed have become the main organizing principles in the finance industry.” —Kirkus Reviews
Download or read book Blockchain Consensus Mechanisms written by Parma Bains and published by International Monetary Fund. This book was released on 2022-01-26 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology plays an increasingly important role in financial services. With the pace of technological inno-vation moving ever faster, the role new technology plays in the provision of financial services is becoming increasingly fundamental. New technology can generate efficiencies for firms, lowering costs that can be passed on to end users. It can increase access to financial services and products for consumers, particularly the most vulnerable; however, new technology can also create new risks and unintended consequences that can harm financial stability, consumer protection, and market integrity. This primer is designed for financial supervisors at central banks, regulatory authorities, and government departments. It adds to existing literature by summarizing key aspects of popular consensus mechanisms at a high level, with a specific focus on how such mechanisms may impact the mandates of supervisors and policymakers when deployed in financial services markets. It could also help inform IMF staff on policy development and technical assistance related to crypto assets, stablecoins, and blockchains.
Download or read book Guidelines for Protected Areas Legislation written by Barbara J. Lausche and published by IUCN. This book was released on 2011 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central aim of this publication is to consider the key elements of a modern, comprehensive, and effective legal framework for successful management of protected areas. They provide practical guidance for all those involved in developing, improving, or reviewing national legislation on protected areas, be they legal drafters and practitioners, protected area managers, interested NGOs, or scholars. These guidelines include fifteen case studies, eight dealing with the protected area legislation of individual countries and six cases dealing with specific sites providing fundamental solutions that stand the test of time.
