{"id":1736,"date":"2021-11-03T10:46:01","date_gmt":"2021-11-03T08:46:01","guid":{"rendered":"https:\/\/auditor.auditorscensors.com\/?page_id=1736"},"modified":"2021-11-09T12:19:20","modified_gmt":"2021-11-09T10:19:20","slug":"articulos","status":"publish","type":"page","link":"https:\/\/auditor.auditorscensors.com\/es\/articulos\/","title":{"rendered":"Art\u00edculos"},"content":{"rendered":"\n<div class=\"wp-block-columns columnes-titol max-width padding-sides is-layout-flex wp-container-3\">\n<div class=\"wp-block-column is-layout-flow\">\n<h1 class=\"no-margin-top wp-block-heading\">Art\u00edculos<\/h1>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\">\n<p class=\"has-text-align-right button-link\"><a href=\"https:\/\/auditor.auditorscensors.com\/revistes\/\" data-type=\"page\" data-id=\"625\">Hemeroteca L\u2019Auditor<\/a><\/p>\n<\/div>\n<\/div>\n\n\n<div class=\"reflexions max-width padding-sides\">\n        <div class=\"wp-block-columns cols-3\"><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/ajustes-en-precios-de-transferencia-el-teac-frena-la-aplicacion-automatica-de-la-mediana\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2026\/04\/AJUSTES-TRANSFERENCIAS-TEAC.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Fiscal<\/p><\/div>        <p class=\"date has-small-font-size\">\n            1 de abril de 2026        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Ajustes en precios de transferencia: el TEAC frena la aplicaci\u00f3n autom\u00e1tica de la mediana.        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2026\/04\/Mario-Pires.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Mario Jos\u00e9 Pires<\/strong><\/p><div class=\"has-small-font-size\"><p>Senior del \u00c1rea de Precios de Transferencia de Kreston Iberaudit Barcelona<\/p>\n<\/div><\/div><\/div><div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2026\/04\/Mario-Quilez.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Mario Qu\u00edlez Corcuera<\/strong><\/p><div class=\"has-small-font-size\"><p>Gerente del \u00c1rea de Precios de Transferencia de Kreston Iberaudit Barcelona<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/auditors-en-accio-reflexions-sobre-el-roac\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2024\/07\/Comisio-joves-ccjcc.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Comissi\u00f3 de Joves<\/p><\/div>        <p class=\"date has-small-font-size\">\n            16 de marzo de 2026        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Auditors en acci\u00f3: reflexions sobre el ROAC        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><\/div><div class=\"wp-block-column text-column\"><p><strong>Comissi\u00f3 de Joves del Col\u00b7legi<\/strong><\/p><div class=\"has-small-font-size\"><\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/reforma-ue-pbc-ft-sistema-interno-informacion\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2026\/01\/Blanqueo-Capitales-PBC-FT-2024.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Comit\u00e9 T\u00e9cnico<\/p><\/div>        <p class=\"date has-small-font-size\">\n            19 de enero de 2026        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Nuevas obligaciones y recomendaciones para auditores de cuentas ante la reforma europea de prevenci\u00f3n del blanqueo de capitales y financiaci\u00f3n del terrorismo (PBC\/FT) y la implantaci\u00f3n de un sistema interno de informaci\u00f3n (SII)        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2026\/01\/Juan-Luis-Casanova.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Juan Luis Casanova<\/strong><\/p><div class=\"has-small-font-size\"><p>Socio de Audria Auditoria Consultoria, S.L.P.<br \/>\nMiembro del Comit\u00e9 T\u00e9cnico del CCJCC<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/programa-camin-de-mentoria\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/12\/PROGRAMA-CAMINA.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Equitat de G\u00e8nere<\/p><\/div>        <p class=\"date has-small-font-size\">\n            17 de diciembre de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Programa Camin@ de mentor\u00eda        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/12\/TATIANA-KULIKOVA.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Tatiana Kulikova<\/strong><\/p><div class=\"has-small-font-size\"><p>Audit Manager Financial services, KPMG Auditores, S.L.<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/nou-pla-de-comptabilitat-publica-de-la-generalitat-de-catalunya-regulat-en-lordre-ecf-119-2025\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/11\/Nou-Pla-Comptable-Sector-Public.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Sector P\u00fablic<\/p><\/div>        <p class=\"date has-small-font-size\">\n            14 de noviembre de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Nou pla de comptabilitat p\u00fablica de la Generalitat de Catalunya regulat en l\u2019ordre ECF\/119\/2025        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><\/div><div class=\"wp-block-column text-column\"><p><strong>Joan Guerrero<\/strong><\/p><div class=\"has-small-font-size\"><p>Sub-director General de Comptabilitat de la Intervenci\u00f3 General de la Generalitat de Catalunya<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/el-auditor-en-el-ambito-de-la-reestructuracion-concursal\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/10\/Restructuracio-auditors.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Reestructuraci\u00f3 i Concursal<\/p><\/div>        <p class=\"date has-small-font-size\">\n            24 de octubre de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            El auditor en el \u00e1mbito de la reestructuraci\u00f3n concursal        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/10\/Luis_Ojeda.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Luis Ojeda Arnal<\/strong><\/p><div class=\"has-small-font-size\"><p>Economista, Auditor de Comptes ROAC.<br \/>\nMembre de la Comissi\u00f3 de Reestructuraci\u00f3 del Col\u00b7legi de Censors Jurats de Comptes de Catalunya.<br \/>\nSoci de Ojeda Economistes SLP<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/pinceladas-de-vida-2\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/10\/libro-pinceladas-de-vida.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Article<\/p><\/div>        <p class=\"date has-small-font-size\">\n            2 de octubre de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Pinceladas de vida        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/10\/FREDERIC-BORRAS.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Frederic Borr\u00e0s P\u00e0mies<\/strong><\/p><div class=\"has-small-font-size\"><p>Expresident del Col\u00b7legi de Censors<br \/>\nJurats de Comptes de Catalunya<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/reconocimiento-de-ingresos-actuacion-por-cuenta-propia-y-actuacion-por-cuenta-ajena-principal-versus-agente\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/07\/Reconocimiento-ingresos.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Comit\u00e9 T\u00e9cnico<\/p><\/div>        <p class=\"date has-small-font-size\">\n            15 de julio de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            Reconocimiento de ingresos: actuaci\u00f3n por cuenta propia y actuaci\u00f3n por cuenta ajena (principal versus agente)        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/07\/Josep-Domenec.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Josep Domenec Salas<\/strong><\/p><div class=\"has-small-font-size\"><p>Director en PricewaterhouseCoopers<br \/>\nMiembro del Comit\u00e9 T\u00e9cnico del CCJCC<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><div class=\"wp-block-column\">            <a href=\"https:\/\/auditor.auditorscensors.com\/es\/el-sentido-economico-de-la-equidad\/\" class=\"post-wrapper article\">\n                <div class=\"wp-block-image\">\n            <img width=\"1120\" height=\"630\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/04\/EQUIDAD-ECONOMICA.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/>        <\/div>\n    \n    <div class=\"post-info\">\n        <div class=\"post-cat\"><p class=\"has-small-font-size\">#Equitat de G\u00e8nere<\/p><\/div>        <p class=\"date has-small-font-size\">\n            9 de abril de 2025        <\/p>\n    <\/div>\n    <div class=\"block-text\">\n        <p class=\"post-title\">\n            El sentido econ\u00f3mico de la equidad        <\/p>\n        <div class=\"autors\">\n            <div class=\"wp-block-columns autor-wrapper\"><div class=\"wp-block-column img-column\"><img width=\"150\" height=\"190\" src=\"https:\/\/auditor.auditorscensors.com\/wp-content\/uploads\/2025\/04\/MIREIA-ORANIAS.jpg\" class=\"attachment-full size-full\" alt=\"\" decoding=\"async\" loading=\"lazy\" \/><\/div><div class=\"wp-block-column text-column\"><p><strong>Mireia Oranias Casajoanes<\/strong><\/p><div class=\"has-small-font-size\"><p>PwC | Socia - Partner<\/p>\n<\/div><\/div><\/div>        <\/div>\n        <div class=\"icon\">\n                    <\/div>\n    <\/div>\n<\/a><\/div><\/div><div class=\"pagination\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/page\/2\/\">2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/page\/3\/\">3<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/page\/8\/\">8<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/page\/2\/\">Siguiente &raquo;<\/a><\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art\u00edculos Hemeroteca L\u2019Auditor<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_typography_data":[],"_editorskit_blocks_typography":"","_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"coauthors":[],"author_meta":{"author_link":"https:\/\/auditor.auditorscensors.com\/es\/author\/doc_auditorscensors\/","display_name":"doc_auditorscensors"},"relative_dates":{"created":"Publicado 4 a\u00f1os hace","modified":"Actualizado 4 a\u00f1os hace"},"absolute_dates":{"created":"Publicado el 3 de noviembre de 2021","modified":"Actualizado el 9 de noviembre de 2021"},"absolute_dates_time":{"created":"Publicado el 3 de noviembre de 2021 10:46","modified":"Actualizado el 9 de noviembre de 2021 12:19"},"featured_img_caption":"","_links":{"self":[{"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736"}],"collection":[{"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/comments?post=1736"}],"version-history":[{"count":2,"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/revisions"}],"predecessor-version":[{"id":1960,"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/pages\/1736\/revisions\/1960"}],"wp:attachment":[{"href":"https:\/\/auditor.auditorscensors.com\/es\/wp-json\/wp\/v2\/media?parent=1736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}