{"id":43055,"date":"2018-03-12T09:22:28","date_gmt":"2018-03-12T09:22:28","guid":{"rendered":"http:\/\/raed.academy\/?p=43055"},"modified":"2018-03-14T15:59:44","modified_gmt":"2018-03-14T15:59:44","slug":"comptabilitat-fons-comerc-intern","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/","title":{"rendered":"Posar la comptabilitat al dia"},"content":{"rendered":"<p><strong>Agust\u00edn Moreno Ruz<\/strong>, col\u00b7laborador habitual de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), ha fet l&#8217;estudi <strong>&#8220;Un desarrollo pendiente de la contabilidad. El fondo de comercio interno&#8221;<\/strong>, publicat per la <strong>Revista T\u00e9cnica Contable y Financiera<\/strong> al seu \u00faltim n\u00famero. En aquest treball, el docent de la <a href=\"http:\/\/www.ub.edu\"><strong>Universitat de Barcelona<\/strong><\/a> i l&#8217;escola de negocis <a href=\"http:\/\/www.eae.es\"><strong>EAE<\/strong> <\/a>incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors per tal que els actuals est\u00e0ndards ofereixin unes garanties legals.<\/p>\n<div id=\"attachment_42967\" style=\"width: 280px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-42967\" class=\"wp-image-42967\" src=\"http:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/Agust\u00edn-Moreno.jpg\" alt=\"Dr. Agust\u00edn Moreno Ruz\" width=\"270\" height=\"270\" \/><p id=\"caption-attachment-42967\" class=\"wp-caption-text\">Dr. Agust\u00edn Moreno Ruz<\/p><\/div>\n<p>&#8220;Per a benefici de la cultura empresarial, \u00e9s procedent publicar tota eina destinada a millorar la gesti\u00f3 de l&#8217;empresa, per\u00f2 arribats a aquest punt ja no n&#8217;hi ha prou amb publicar, sin\u00f3 que s&#8217;ha d&#8217;arribar a legislar per seguir amb l&#8217;exemple reeixit del Pla General Comptable que, en definitiva, va homogene\u00eftzar i facilitar la composici\u00f3 de la informaci\u00f3&#8221;, assenyala l&#8217;estudi\u00f3s.<\/p>\n<p>Moreno Ruz incideix especialment en l&#8217;anomenat fons de comer\u00e7 intern, un valor no auditat que escapa al control de les autoritats. &#8220;El valor del fons de comer\u00e7 intern ara nom\u00e9s aflora legalment quan es produeix circumstancialment una transacci\u00f3 d&#8217;empreses, compra-venda d&#8217;empreses i per les quanties de l&#8217;acord arribat entre les parts, fent-les responsables de la certesa quantitativa del negoci sense l&#8217;aval de l&#8217;auditor&#8221;, assenyala l&#8217;especialista.<\/p>\n<p>Doctor en Ci\u00e8ncies Econ\u00f2miques, Comptabilitat Superior i Auditoria per la <a href=\"http:\/\/www.urjc.es\" target=\"_blank\" rel=\"noopener\"><strong>Universitat Rey Juan Carlos I<\/strong><\/a>, Moreno Ruz advoca per adaptar la comptabilitat als requeriments del mercat i ampliar el seu camp d&#8217;investigaci\u00f3 i indagar en la gesti\u00f3 de l&#8217;empresa des de qualsevol punt de vista &#8220;per observar les necessitats per cobrir i la resposta comptable adequada, sigui com a la comptabilitat que coneixem ara, sigui reescrita amb el sobrenom de comptabilitat per a la gesti\u00f3 o sigui entesa com comptabilitat anal\u00edtica. Aprofundint en el dia a dia empresarial la comptabilitat ha d&#8217;entendre \u00e0mpliament les seves diferents presentacions o motius d&#8217;estudi&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Agust\u00edn Moreno Ruz, col\u00b7laborador habitual de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914 (RAED), ha fet l&#8217;estudi &#8220;Un desarrollo pendiente de la contabilidad. El fondo de comercio interno&#8221;, publicat per la Revista T\u00e9cnica Contable y Financiera al seu \u00faltim n\u00famero. En aquest treball, el docent de la Universitat de Barcelona i l&#8217;escola de negocis EAE [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[176],"tags":[],"class_list":["post-43055","post","type-post","status-publish","format-standard","hentry","category-academics-a-la-societat","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Agust\u00edn Moreno Ruz ha fet l&#039;estudi &quot;Un desarrollo pendiente de la contabilidad. El fondo de comercio interno&quot;. El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors\" \/>\n<meta property=\"og:description\" content=\"Agust\u00edn Moreno Ruz ha fet l&#039;estudi &quot;Un desarrollo pendiente de la contabilidad. El fondo de comercio interno&quot;. El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/\" \/>\n<meta property=\"og:site_name\" content=\"Reial Acad\u00e8mia Europea de Doctors\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/fb.me\/raed.academy\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-12T09:22:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-03-14T15:59:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/fondo-de-comercio-dstNtc.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"315\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"RAED\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@raedacademy\" \/>\n<meta name=\"twitter:site\" content=\"@raedacademy\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"RAED\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/\"},\"author\":{\"name\":\"RAED\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#\\\/schema\\\/person\\\/5a755da80d1d979fd66ba745c8702927\"},\"headline\":\"Posar la comptabilitat al dia\",\"datePublished\":\"2018-03-12T09:22:28+00:00\",\"dateModified\":\"2018-03-14T15:59:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/\"},\"wordCount\":368,\"publisher\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#organization\"},\"articleSection\":[\"Acad\u00e8mics a la societat\"],\"inLanguage\":\"ca-ES\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/\",\"url\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/\",\"name\":\"Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#website\"},\"datePublished\":\"2018-03-12T09:22:28+00:00\",\"dateModified\":\"2018-03-14T15:59:44+00:00\",\"description\":\"Agust\u00edn Moreno Ruz ha fet l'estudi \\\"Un desarrollo pendiente de la contabilidad. El fondo de comercio interno\\\". El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/#breadcrumb\"},\"inLanguage\":\"ca-ES\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/comptabilitat-fons-comerc-intern\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/raed.academy\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Posar la comptabilitat al dia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/raed.academy\\\/ca\\\/\",\"name\":\"Reial Acad\u00e8mia Europea de Doctors\",\"description\":\"Corporaci\u00f3n de derecho p\u00fablico de car\u00e1cter cient\u00edfico, t\u00e9cnico y art\u00edstico, que tiene por objeto la investigaci\u00f3n, el estudio, el fomento y la extensi\u00f3n del conocimiento en su sentido m\u00e1s amplio\",\"publisher\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/raed.academy\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca-ES\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#organization\",\"name\":\"Real Academia Europea de Doctores\",\"url\":\"https:\\\/\\\/raed.academy\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca-ES\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/raed.academy\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/cropped-logo_raed.png\",\"contentUrl\":\"https:\\\/\\\/raed.academy\\\/wp-content\\\/uploads\\\/2017\\\/01\\\/cropped-logo_raed.png\",\"width\":512,\"height\":512,\"caption\":\"Real Academia Europea de Doctores\"},\"image\":{\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"http:\\\/\\\/fb.me\\\/raed.academy\",\"https:\\\/\\\/x.com\\\/raedacademy\",\"https:\\\/\\\/www.instagram.com\\\/raed.academy\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCUYQwW2KrdirNWihxMDObwg\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/raed.academy\\\/ca\\\/#\\\/schema\\\/person\\\/5a755da80d1d979fd66ba745c8702927\",\"name\":\"RAED\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca-ES\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g\",\"caption\":\"RAED\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors","description":"Agust\u00edn Moreno Ruz ha fet l'estudi \"Un desarrollo pendiente de la contabilidad. El fondo de comercio interno\". El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/","og_locale":"ca_ES","og_type":"article","og_title":"Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors","og_description":"Agust\u00edn Moreno Ruz ha fet l'estudi \"Un desarrollo pendiente de la contabilidad. El fondo de comercio interno\". El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...","og_url":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/","og_site_name":"Reial Acad\u00e8mia Europea de Doctors","article_publisher":"http:\/\/fb.me\/raed.academy","article_published_time":"2018-03-12T09:22:28+00:00","article_modified_time":"2018-03-14T15:59:44+00:00","og_image":[{"width":600,"height":315,"url":"https:\/\/raed.academy\/wp-content\/uploads\/2018\/03\/fondo-de-comercio-dstNtc.jpg","type":"image\/jpeg"}],"author":"RAED","twitter_card":"summary_large_image","twitter_creator":"@raedacademy","twitter_site":"@raedacademy","twitter_misc":{"Written by":"RAED","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/#article","isPartOf":{"@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/"},"author":{"name":"RAED","@id":"https:\/\/raed.academy\/ca\/#\/schema\/person\/5a755da80d1d979fd66ba745c8702927"},"headline":"Posar la comptabilitat al dia","datePublished":"2018-03-12T09:22:28+00:00","dateModified":"2018-03-14T15:59:44+00:00","mainEntityOfPage":{"@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/"},"wordCount":368,"publisher":{"@id":"https:\/\/raed.academy\/ca\/#organization"},"articleSection":["Acad\u00e8mics a la societat"],"inLanguage":"ca-ES"},{"@type":"WebPage","@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/","url":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/","name":"Comptabilitat i fons de comer\u00e7 intern | Reial Acad\u00e8mia Europea de Doctors","isPartOf":{"@id":"https:\/\/raed.academy\/ca\/#website"},"datePublished":"2018-03-12T09:22:28+00:00","dateModified":"2018-03-14T15:59:44+00:00","description":"Agust\u00edn Moreno Ruz ha fet l'estudi \"Un desarrollo pendiente de la contabilidad. El fondo de comercio interno\". El docent incideix en la necessitat de legislar sobre la informaci\u00f3 tant comptable com de qualsevol altra \u00edndole que ofereixen avui en dia les empreses atenent les exig\u00e8ncies dels mercats i inversors ...","breadcrumb":{"@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/#breadcrumb"},"inLanguage":"ca-ES","potentialAction":[{"@type":"ReadAction","target":["https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/raed.academy\/ca\/comptabilitat-fons-comerc-intern\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/raed.academy\/ca\/"},{"@type":"ListItem","position":2,"name":"Posar la comptabilitat al dia"}]},{"@type":"WebSite","@id":"https:\/\/raed.academy\/ca\/#website","url":"https:\/\/raed.academy\/ca\/","name":"Reial Acad\u00e8mia Europea de Doctors","description":"Corporaci\u00f3n de derecho p\u00fablico de car\u00e1cter cient\u00edfico, t\u00e9cnico y art\u00edstico, que tiene por objeto la investigaci\u00f3n, el estudio, el fomento y la extensi\u00f3n del conocimiento en su sentido m\u00e1s amplio","publisher":{"@id":"https:\/\/raed.academy\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/raed.academy\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca-ES"},{"@type":"Organization","@id":"https:\/\/raed.academy\/ca\/#organization","name":"Real Academia Europea de Doctores","url":"https:\/\/raed.academy\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca-ES","@id":"https:\/\/raed.academy\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/raed.academy\/wp-content\/uploads\/2017\/01\/cropped-logo_raed.png","contentUrl":"https:\/\/raed.academy\/wp-content\/uploads\/2017\/01\/cropped-logo_raed.png","width":512,"height":512,"caption":"Real Academia Europea de Doctores"},"image":{"@id":"https:\/\/raed.academy\/ca\/#\/schema\/logo\/image\/"},"sameAs":["http:\/\/fb.me\/raed.academy","https:\/\/x.com\/raedacademy","https:\/\/www.instagram.com\/raed.academy\/","https:\/\/www.youtube.com\/channel\/UCUYQwW2KrdirNWihxMDObwg"]},{"@type":"Person","@id":"https:\/\/raed.academy\/ca\/#\/schema\/person\/5a755da80d1d979fd66ba745c8702927","name":"RAED","image":{"@type":"ImageObject","inLanguage":"ca-ES","@id":"https:\/\/secure.gravatar.com\/avatar\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/19fdfdc0d67fb9c45714b703a2ac82251c4fcea3637f002ac3c9b74c0183583c?s=96&d=mm&r=g","caption":"RAED"}}]}},"_links":{"self":[{"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/posts\/43055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/comments?post=43055"}],"version-history":[{"count":0,"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/posts\/43055\/revisions"}],"wp:attachment":[{"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/media?parent=43055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/categories?post=43055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/raed.academy\/ca\/wp-json\/wp\/v2\/tags?post=43055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}