Consolidación contable de grupos empresariales

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Author :
Publisher : Comercial Grupo ANAYA, S.A.
ISBN 13 : 8436837223
Total Pages : 640 pages
Book Rating : 4.4/5 (368 download)

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Book Synopsis Consolidación contable de grupos empresariales by : Serra Salvador, Vicente M.

Download or read book Consolidación contable de grupos empresariales written by Serra Salvador, Vicente M. and published by Comercial Grupo ANAYA, S.A.. This book was released on 2017-02-27 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: La obra se dirige a estudiantes universitarios y profesionales de la contabilidad interesados en la presentación de las cuentas anuales consolidadas de los grupos de empresas. Se explica con claridad, y de una forma práctica, la metodología para formular las cuentas consolidadas que deben presentar las sociedades dominantes de un grupo de empresas según la normativa española aprobada por el Real Decreto 1159/2010, modificado por el Real Decreto 602/2016, que introduce la amortización del fondo de comercio. A lo largo del texto también hay referencias a aspectos diferenciales respecto a las normas internacionales de contabilidad. El contenido se desarrolla en cinco partes. La primera introduce a los conceptos básicos; la segunda se ocupa de la metodología de la integración global centrada en el dominio directo; la tercera aborda el estudio avanzado del dominio directo y otros tipos de participación (indirecta y recíproca); en la cuarta se tratan otros métodos de consolidación (integración proporcional y puesta en equivalencia), y finalmente, la quinta parte se centra en las cuentas anuales, incluyendo la problemática de las cuentas en moneda extranjera. La obra se completa con dos apéndices en los que se desarrollan cuestiones que se han obviado o tratado someramente en el resto de la obra, ocupándose de la problemática de los ajustes de valor, subvenciones y el efecto impositivo de las plusvalías en la eliminación inversión-patrimonio neto, así como de la consolidación en los casos de adquisiciones inversas y de los sucesos que dan lugar al control sin inversión. Además, para que sirva como un instrumento de apoyo educativo, se incluyen al principio de cada capítulo los objetivos perseguidos, y al final preguntas y ejercicios que permitirán evaluar los conocimientos y destrezas adquiridos. También contiene las soluciones a las preguntas de revisión y casos prácticos.

Transnational accounting : Transacc. 2. IASC - USA

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Author :
Publisher :
ISBN 13 :
Total Pages : 1644 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Transnational accounting : Transacc. 2. IASC - USA by : Dieter Ordelheide

Download or read book Transnational accounting : Transacc. 2. IASC - USA written by Dieter Ordelheide and published by . This book was released on 1995 with total page 1644 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Glosario Del Banco Mundial

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Glosario Del Banco Mundial by : World Bank

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.

European Contributions to Accounting Research

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Publisher :
ISBN 13 :
Total Pages : 290 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis European Contributions to Accounting Research by : Anthony G. Hopwood

Download or read book European Contributions to Accounting Research written by Anthony G. Hopwood and published by . This book was released on 1984 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting and Regulation

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Publisher : Springer Science & Business Media
ISBN 13 : 1461480973
Total Pages : 424 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis Accounting and Regulation by : Roberto Di Pietra

Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking. ​

Diccionario terminológico de ciencias económicas y empresariales

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Publisher :
ISBN 13 :
Total Pages : 1458 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Diccionario terminológico de ciencias económicas y empresariales by : Emilio-Germán Muñiz Castro

Download or read book Diccionario terminológico de ciencias económicas y empresariales written by Emilio-Germán Muñiz Castro and published by . This book was released on 2003 with total page 1458 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Annual Report

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Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Annual Report by : CYDSA, S.A.

Download or read book Annual Report written by CYDSA, S.A. and published by . This book was released on 1996 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Manual de consolidación contable y fiscal

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Author :
Publisher :
ISBN 13 : 9788499548074
Total Pages : 0 pages
Book Rating : 4.5/5 (48 download)

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Book Synopsis Manual de consolidación contable y fiscal by :

Download or read book Manual de consolidación contable y fiscal written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Enforcement of Competition Law

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Publisher : Lex Nova
ISBN 13 : 8498983347
Total Pages : 927 pages
Book Rating : 4.4/5 (989 download)

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Book Synopsis Private Enforcement of Competition Law by : Luis A. Velasco San Pedro

Download or read book Private Enforcement of Competition Law written by Luis A. Velasco San Pedro and published by Lex Nova. This book was released on 2011-10 with total page 927 pages. Available in PDF, EPUB and Kindle. Book excerpt: The private enforcement of competition law through damages actions and/or injunctions before ordinary courts of justice is currently the preferred system in the United States. It is playing an increasingly important role in Europe by supplementing a still predominantly public system based on disciplinary rules enforced by public authorities that do not entail compensation for victims. Compensation can only be achieved through private enforcement, which is already viewed as an alternative to the public system. This work, whose origins lie in the International Conference on the private enforcement of Competition Law held at the University of Valladolid's School of Law offers a comprehensive, pluralist overview of the subject by providing transversal approaches, joint assessment and information on various national experiences alongside more specific contributions that study specific matters of substantive and procedural law, by covering practically all the relevant issues in this field. The work also addresses the main problems of the system vis-à-vis private international law and its connection and interaction with public enforcement. Also available in Spanish language, with the title: La aplicación privada del Derecho de la competencia.

Conscious Capitalism, With a New Preface by the Authors

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Publisher : Harvard Business Review Press
ISBN 13 : 1625271751
Total Pages : 368 pages
Book Rating : 4.6/5 (252 download)

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Book Synopsis Conscious Capitalism, With a New Preface by the Authors by : John Mackey

Download or read book Conscious Capitalism, With a New Preface by the Authors written by John Mackey and published by Harvard Business Review Press. This book was released on 2014-01-07 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bestselling book, now with a new preface by the authors At once a bold defense and reimagining of capitalism and a blueprint for a new system for doing business, Conscious Capitalism is for anyone hoping to build a more cooperative, humane, and positive future. Whole Foods Market cofounder John Mackey and professor and Conscious Capitalism, Inc. cofounder Raj Sisodia argue that both business and capitalism are inherently good, and they use some of today’s best-known and most successful companies to illustrate their point. From Southwest Airlines, UPS, and Tata to Costco, Panera, Google, the Container Store, and Amazon, today’s organizations are creating value for all stakeholders—including customers, employees, suppliers, investors, society, and the environment. Read this book and you’ll better understand how four specific tenets—higher purpose, stakeholder integration, conscious leadership, and conscious culture and management—can help build strong businesses, move capitalism closer to its highest potential, and foster a more positive environment for all of us.

The North American Mosaic

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Publisher :
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis The North American Mosaic by : Commission for Environmental Cooperation (Montréal, Québec). Secretariat

Download or read book The North American Mosaic written by Commission for Environmental Cooperation (Montréal, Québec). Secretariat and published by . This book was released on 2001 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The North American Mosaic has four overarching features. First, it is, to the extent feasible, based on comparable information on the status and trends of major indicators of the state of the environment in Canada,Mexico, and the United States. Second, the report confirms that these three countries together make up an incredibly complex, dynamic, and interconnected ecosystem in which humans play a dominant and decisive role. Third, the report raises important and sometimes disquieting questions concerning the sustainability of some current trends. Finally, the report is a reminder that our economic, social, and physical well-being are utterly dependent on the life-sustaining services provided by nature. This report emphasizes the importance of developing mutually compatible economic, social, and environmental goals and policies across the three-country region.

Balance of Payments Manual

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Publisher : International Monetary Fund
ISBN 13 : 9781557753397
Total Pages : 208 pages
Book Rating : 4.7/5 (533 download)

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Book Synopsis Balance of Payments Manual by : International Monetary Fund

Download or read book Balance of Payments Manual written by International Monetary Fund and published by International Monetary Fund. This book was released on 2005-11-16 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.

Consolidación contable y fiscal

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Publisher :
ISBN 13 : 9788445424452
Total Pages : 559 pages
Book Rating : 4.4/5 (244 download)

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Book Synopsis Consolidación contable y fiscal by : José Manuel Lizanda

Download or read book Consolidación contable y fiscal written by José Manuel Lizanda and published by . This book was released on 2013 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consolidacion de los estados financieros

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Publisher : Editorial UOC
ISBN 13 : 8497886410
Total Pages : 379 pages
Book Rating : 4.4/5 (978 download)

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Book Synopsis Consolidacion de los estados financieros by : Soledad Moya Gutiérrez

Download or read book Consolidacion de los estados financieros written by Soledad Moya Gutiérrez and published by Editorial UOC. This book was released on 2012 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: La presente obra está dedicada a la consolidación de estados financieros. Recoge todo el proceso de consolidación, desde la definición del grupo de sociedades hasta la elaboración de los estados financieros consolidados, todo ello acompañado de abundantes ejemplos y casos resueltos. La consolidación es una técnica de gran relevancia para los usuarios de la información financiera ya que nos permite reflejar la situación patrimonial económica y financiera de los grupos de empresa como entidad económica. Para ello lo primero que hacemos es definir que sociedades forman parte del grupo y con que métodos se deben consolidar. Así, clasificamos las sociedades en dependientes, asociadas y/o multigrupo y determinamos si se consolidan por integración global, proporcional o por el procedimiento de puesta en equivalencia. A partir de ahí procederemos a eliminar los resultados que se hayan podido producir entre ellas para obtener, finalmente, la información consolidada. El manual incluye un caso global donde el lector podrá analizar el proceso integral de consolidación (homogeneizaciones, eliminaciones, hojas de trabajo y formulación de balance, cuenta de PyG y memoria)

Consolidación contable y fiscal

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Publisher :
ISBN 13 : 9788445428184
Total Pages : 566 pages
Book Rating : 4.4/5 (281 download)

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Book Synopsis Consolidación contable y fiscal by : José Manuel Lizanda Cuevas

Download or read book Consolidación contable y fiscal written by José Manuel Lizanda Cuevas and published by . This book was released on 2014 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Toward a New International Financial Architecture

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Publisher : Peterson Institute for International Economics
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Toward a New International Financial Architecture by : Barry J. Eichengreen

Download or read book Toward a New International Financial Architecture written by Barry J. Eichengreen and published by Peterson Institute for International Economics. This book was released on 1999 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction-2. Summary of recommendations-3. Standars for crisis prevention-4. Banks and capital flows-5. Bailing in the private sector-6. What won't work-7. What the IMF should do (and what we should do about the IMF).

Governing the Metropolis

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Publisher : David Rockefeller Center for Latin American Studies
ISBN 13 :
Total Pages : 332 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Governing the Metropolis by : Eduardo Rojas

Download or read book Governing the Metropolis written by Eduardo Rojas and published by David Rockefeller Center for Latin American Studies. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores key metropolitan management issues, presents practical principles of good governance as they apply to the metropolis, and unfolds cases of institutional and programmatic arrangements to tackle such issues.