| Department | Business |
| Knowledgment area | Finance Economics and Accounting |
| Research | Research group Grupo de investigación en regulación, economía y finanzas |
| Research lines | Financial reporting |
| Keywords | Financial Statements. Statement of Cash Flow. Consolidated financial statements and business combinations. International Financial Reporting Standards. |
| Contacto | UDC directory |
| Orcid id0000-0002-8219-7614 Scopus36133109400 | |
This section shows the teaching given in degrees, masters and other officers studies in last 6 years.
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
| Executive Financial Reporting | Compulsory | 0 | 150 |
| Final Year Dissertation | Compulsory | 0 | 8 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
|
Compulsory | 0 | 6.4 |
| Financial Accounting II | Compulsory | 0 | 50 |
| Financial Statements Analysis | Compulsory | 0 | 0 |
| International Financial Reporting Standards | Compulsory | 0 | 6 |
| Master's Dissertation | Compulsory | 0 | 24 |
| Special Sectors Accounting | Compulsory | 0 | 3 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Executive Financial Reporting
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 150 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 1.5 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 14.16 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 9.73 |
|
Financial Accounting II
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Financial Statements Analysis
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 50 |
|
International Financial Reporting Standards
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 6 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 9 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Executive Financial Reporting
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 154 |
|
Final Year Dissertation
Degree in Economics
|
Compulsory | 0 | 1.5 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 23 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 23.9333333333333 |
|
Financial Accounting II
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 12 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Advanced Accounting for Corporations
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 12 |
|
Executive Financial Reporting
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 20.53 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 15.73 |
|
Financial Accounting II
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting for Financial Instruments and Services
Master's in Banking and Finance
|
Compulsory | 0 | 5 |
|
Executive Financial Reporting
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 46 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 18 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 10 |
|
Financial Accounting II
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 12 |
|
Work Placement
Máster Universitario en Contabilidade Superior e Auditoría de Contas
Máster Universitario en Contabilidade Superior e Auditoría de Contas
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 4.5 |
| Subject and involved studies | Type | Distance hours | Total hours |
|---|---|---|---|
|
Accounting Analysis
Master's in Labour Management
|
Compulsory | 0 | 2 |
|
Executive Financial Reporting
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 150 |
|
Final Year Dissertation
Concurrent Programme of Studies for Degree in Technical Architecture and Degree in Business Studies
Concurrent Programme of Studies for Degree in Tourism and Degree in Business Science
Degree in Business Studies
|
Compulsory | 0 | 16 |
|
Financial Accounting II
Concurrent Programme of Studies for Degree in Business Management and Administration and Degree in Law
Degree in Bussiness Administration
|
Compulsory | 0 | 50 |
|
Master's Dissertation
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 24 |
|
Work Placement I
Máster Universitario en Contabilidade Superior e Auditoría de Contas
|
Compulsory | 0 | 3.5 |
Defined tutoring by teacher for 2025/2026 academic course.
| Quarter | Day | Site |
|---|---|---|
| 1st quarter |
Monday
10:00 a 11:30 |
Teams-Despacho 117 |
| 1st quarter |
Monday
17:00 a 20:00 |
Teams-Despacho 117 |
| 1st quarter |
Thursday
11:30 a 13:00 |
Despacho 117 |
Directed or codirected by current teacher since 2013 year.
| Evaluation of Business Solvency: Risk Position of Companies in the Hospitality Sector |
| Implantation of an online store: JEWELRY2U |
| Implementation of an online store |
| Implementation of an online store |
| Implementation of an online store. Deluxia cosmetics store. |
| Implementation of an online store. Sale of video consoles and video games |
| Implementation of an online store. Sale of women’s swimwear |
| Implementationof an online store. Sale of soccer boots. |
| implementation of an online sales store |
| Implementation of an online shop for padel sports equipment |
| Implementation of an online shop of PC peripherals |
| Implementation of an online store of equestrian products |
| Implementation of an online store. Kitchenware sale |
| Implementation of an online store. Sale of personalized clothing and accessories for babies |
| Implementation of an online store. Sale of speciality coffee |
| Implementing an Online Store: Selling Crochet Products |
| Traducir texto con tu cámara Implementation of an online store: Sale of baking utensils. |
| Implementation of an on line shop. Sale of classic toys |
| Implementation of an online shop. Sale of contact sports equipment |
| Implementation of an online store |
| Implementation of an online store |
| Implementation of an online store |
| Implementation of an online store |
| implementation of an online store - Sale of handbags |
| Implementation of an online store for the sale of organic socks. |
| Implementation of an online store. Sale of customized athletics equipment. |
| Implementation of an online store. Sale of gourmet products. |
| Implementation of an online store. Sale of mobile phones and accessories |
| Implementation of an online store. Tourist accommodation on the Camino de Santiago |
| Implementation of an online store: Sale of alcoholic beverages |
| Study of the quality of financial information. Endurance Motive S.A. 2021 |
| Analysis of the mandatory financial information presented in the year 2016 by the company Neuron Bio, S.A. |
| Analysis of the obligatory financial information reported in 2017 for ZINKIA ENTERTAINMENT, S.A. |
| Study about the quality of separated and consolidated financial reporting. CAF 2017 |
| Study on separate and consolidated financial reporting quality. COEMAC (Former URALITA) 2017 |
| Study on separate and consolidated financial reporting quality. DIA 2017 |
| Study on separate and consolidated financial reporting quality. Distribuidora Internacional de Alimentación (DIA) 2015 |
| Home Meal Replacement S.A. Financial reporting Analysis year 2016 |
| Study on separate and consolidated financial reporting quality. ACERINOX 2016 |
| Study on separate and consolidated financial reporting quality. COEMAC 2015 |
| Analysis of the financial information reported in 2014 by the company Faes Farma SA |
| Analysis of the financial obligatory information brought in the year 2014 by the company GRIFOLS, S.A. |
| Analysis of the Mandatory Financial Reports of Ercros, S.A. in the Year 2014 |
| Analysis of the obligatory financial information reported in 2014 by the company Ence Energía y Celulosa, S.A. |
| Financial reporting analysis of LIWE, year 2014. |
| Financial statements analysis of year 2014 of NH Hotel Group, S.A. |
| Study about the 2014 individual and consolidated financial information. Company Inypsa, Reports and Projects, Inc. |
| Study about the quality of the Individual and Consolidated Financial Information for the year 2014 from SOCIEDAD ANÓNIMA DAMM |
| Study on separate and consolidated financial reporting quality. FLUIDRA, S.A. 2013 |
| Study on separate and consolidated financial reporting quality. Indra. |
| Study on separate and consolidated financial reporting quality. ZARDOYA OTIS 2013 |
| Global income analysis. Financial versus non financial enterprises |
| Study on separate and consolidated financial reporting quality. Abertis. |
| Study on separate and consolidated financial reporting quality. Adolfo Dominguez |
| Study on separate and consolidated financial reporting quality. Ferrovial. |
| Study on separate and consolidated financial reporting quality. Fluidra. |
| Study on separate and consolidated financial reporting quality. Funespaña. |
| Study on separate and consolidated financial reporting quality. Pescanova. |
| Study on separate and consolidated financial reporting quality. Prisa. |
| Study on separate and consolidated financial reporting quality. Service point solutions. |
| Study on separate and consolidated financial reporting quality. Papeles y Cartones de Europa S.A. |
Select merit type and year to query research merits.
Asesoramiento en cuestiones legales relativas al cómputo del patrimonio neto en combinaciones de negocios, reestructuraciones de grupos de empresas y sociedades cooperativas
| Funding entity | CAMAÑO, CONCHEIRO Y SEOANE ABOGADOS S.L. |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 24/09/2018 to 23/10/2018 |
DICTAMEN SOBRE VALORACION CONTABLE Y ANALISIS ECONOMICO DE OPERACIONES DE PRESTAMO PARTICIPATIVO Y RENEGOCIACION DE DEUDA
| Funding entity | GLOBAL SALES SOLUTION LINE ATLANTICO S.L. (GSSLA) |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 04/02/2017 to 22/03/2017 |
INTERPRETACIÓN DEL PGC
| Funding entity | VIGILIAM BUSINESS SOCIAL NETWORK S.L. |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 27/03/2012 to 28/03/2012 |
Fondo de comercio. Asistencia técnica en el área del cálculo y la contabilización de combinaciones de negocios
| Funding entity | BANCO GALLEGO |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 26/02/2010 to 04/03/2010 |
FORMACIÓN ESPECIALIZADA EN CONSOLIDACIÓN DE CUENTAS ANUALES
| Funding entity | BURÓ ASESORES S.L. |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 01/06/2010 to 31/12/2010 |
FORMACION ESPECIFICA E INDIVIDUALIZADA EN EL PGC
| Funding entity | INVERSIONES FINISTERRE, S.L.U. |
| Main researches | Fernando Ruiz Lamas |
| Type | Contrato |
| Dates | From 01/09/2010 to 31/12/2010 |
Contabilidad Financiera y de Gestión en las empresas agrarias
| Type | Proyecto Otros Programas |
| Dates | From 17/07/2002 to 17/07/2003 |
Proceso de elaboración y posterior comunicación de la información económico-financiera de las Administraciones Públicas con especial énfasis en la Administración Local.
| Funding entity | Secretaria Xeral de Investigación e Desenvolvemento Tecnolóxico |
| Type | Proyecto Otros Programas |
| Dates | From 20/07/2001 to 20/07/2003 |
Difusión y Normalización de documentos contables en la red. Desarrollo en lenguaje XBRL. Empleo e Sistemas Inteligentes
| Type | Proyecto Otros Programas |
| Dates | From 21/09/2001 to 21/09/2002 |
Utilidad de las cuentas anuales consolidadas para los socios externos:Análisis de la Memoria Consolidada
| Type | Proyecto Otros Programas |
| Dates | From 14/05/1998 to 14/05/1999 |
Proyecto de Real Decreto por el que se modifica el Plan General de contabilidad Para su armonización con las NIIF
| Authors | Fernando Ruíz |
| Journal | Técnica Contable y Financiera Num. 15 (pages 10 to 19) |
Proyecto de Resolución del ICAC sobre el reconocimiento de ingresos
| Authors | Fernando Ruíz |
| Journal | Técnica Contable y Financiera Num. 16 (pages 24 to 35) |
La información no financiera obligatoria
| Authors | Fernando Ruíz |
| Journal | Técnica Contable y Financiera Num. 17 (pages 12 to 23) |
PRINCIPALES CUESTIONES RESUELTAS POR LA RESOLUCIÓN DEL ICAC SOBRE PRESENTACIÓN DE INSTRUMENTOS FINANCIEROS Y OTROS ASPECTOS CONTABLES RELACIONADOSS CON LA REGULACIÓN MERCANTIL DE LAS SOCIEDADES DE CAPITAL
| Authors | Fernando Ruíz |
| Journal | Técnica Contable y Financiera Num. 20 (pages 48 to 61) |
Clasificación y presentación de instrumentos financieros: patrimonio neto vs pasivo
| Authors | Fernando Ruíz |
| Journal | Técnica Contable y Financiera Num. 14 (pages 98 to 108) |
Los instrumentos financieros a coste amortizado en el estado de flujos de efectivo
| Authors | Fernando Ruíz, Paulino Martínez Fernández |
| Journal | Revista Contable Vol. III Num. 22 (pages 52 to 63) |
Do investing cash flows help in explaining future corporate performance?
| Authors | Mª Luz Gómez Rodríguez, Flora Muiño, Fernando Ruiz Lamas |
| Journal | REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING Vol. 41 Num. 154 (pages 185 to 208) |
El nuevo marco contable de las entidades sin fines lucrativos
| Authors | Fernando Ruiz Lamas, José Manuel Andrade Calvo, Emilia Luisa García Arthus |
| Journal | PARTIDA DOBLE Num. 240 (pages 11 to 22) |
El régimen administrativo y contable del Hospital de Caridad de La Coruña en el siglo XVIII
| Authors | María Dolores Salvador Montiel, Fernando Ruíz |
| Journal | De Computis. Revista Española de Historia de la Contabilidad Num. 14 (pages 156 to 177) |
Demonstração dos fluxos de caixa e contabilidade criativa
| Authors | Fernando Ruiz Lamas, Antonio Augusto Gregorio |
| Journal | REVISTA UNIVERSO CONTÁBIL Vol. 5 Num. 3 (pages 99 to 115) |
Efecto sobre o patrimonio neto das empresas galegas da nova contabilización dos gastos amortizables
| Authors | Fernando Ruiz Lamas, María Mercedes Teijeiro Álvarez |
| Journal | REVISTA GALEGA DE ECONOMÍA Vol. 18 Num. 2 (pages 149 to 164) |
La nueva NIIF para pyme: parecidos y diferencias con el PGC
| Authors | Fernando Ruiz Lamas |
| Journal | PARTIDA DOBLE Num. 216 (pages 34 to 44) |
Nuevas cuentas anuales consolidadas (1ª parte). Balance y cuenta de pérdidas y ganancias consolidadas
| Authors | Fernando Ruiz Lamas |
| Journal | PARTIDA DOBLE Num. 212 (pages 22 to 35) |
Nuevas cuentas anuales consolidadas (2ª parte). Estado de cambios en el patrimonio neto y estado de flujos de efectivo consolidados
| Authors | Fernando Ruiz Lamas |
| Journal | PARTIDA DOBLE Num. 213 (pages 94 to 109) |
Presentación de cuentas consolidadas a partir del 1 de enero de 2008. Comentarios a la nota del ICAC
| Authors | Fernando Ruiz Lamas |
| Journal | ESTUDIOS FINANCIEROS. REVISTA DE CONTABILIDAD Y TRIBUTACIÓN Num. 313 (pages 189 to 214) |
Provisiones y contingencias
| Authors | Fernando Ruiz Lamas |
| Journal | REVISTA DE LA ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y AUDITORÍA DE CUENTAS. Vol. 1 Num. 81 (pages 58 to 63) |
La reforma contable y la NIIF para pyme
| Authors | Fernando Ruiz Lamas, María Dolores Salvador Montiel, Julio Santiago Boullón |
| Journal | PARTIDA DOBLE Num. 188 (pages 62 to 75) |
La Responsabilidad Social Corporativa, ¿genera valor?
| Authors | Fernando Ruiz Lamas |
| Journal | REVISTA DE LA ASOCIACIÓN ESPAÑOLA DE CONTABILIDAD Y AUDITORÍA DE CUENTAS. Num. 78 (pages 3 to 7) |
El ciclo de vida de un negocio como método de análisis del estado de flujos de efectivo
| Authors | Fernando Ruiz Lamas, Miguel Pérez Iglesia |
| Journal | TÉCNICA CONTABLE Num. 685 (pages 15 to 24) |
Un estudio empírico sobre el peso relativo de las participaciones en sociedades puestas en equivalencia
| Authors | Fernando Ruiz Lamas, Meitong Jin |
| Journal | REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING Num. 131 (pages 52 to 71) |
XBRL: unha proposta de traducción ao galego da taxonomía IAS-PFS
| Authors | Carlos Piñeiro Sánchez, Fernando Ruiz Lamas, Anxo Ramón Calvo Silvosa |
| Journal | REVISTA GALEGA DE ECONOMÍA Vol. 13 (pages 237 to 274) |
Análisis de los estados de Circulación Financiera
| Authors | Fernando Ruiz Lamas |
| Journal | CIBERCONTA Num. - (pages 0 to 0) |
Centralización de la Tesorería en la Administración Local.
| Authors | Mª Luz Gómez Rodríguez, Fernando Ruiz Lamas |
| Journal | ANÁLISIS LOCAL Num. 35 (pages 17 to 30) |
El análisis externo del cuadro de financiación consolidado
| Authors | Fernando Ruiz Lamas |
| Journal | ESTUDIOS FINANCIEROS. REVISTA DE CONTABILIDAD Y TRIBUTACIÓN Num. - (pages 123 to 192) |
Análisis contable de las subvenciones en capital
| Authors | Fernando Ruiz Lamas |
| Journal | EL MUNDO CONTABLE PROFESIONAL Num. - (pages 54 to 58) |
Balances al día
| Authors | Fernando Ruiz Lamas |
| Journal | ECONOMÍA Y FINANZAS (MADRID) Vol. - Num. 96 (pages 6 to 6) |
La normalización del Etado de Tesorería
| Authors | Fernando Ruiz Lamas |
| Journal | PARTIDA DOBLE Vol. - Num. 77 (pages 30 to 36) |
Cuadro de Financiación: Análisis de los Flujos por Operaciones.
| Authors | Fernando Ruiz Lamas |
| Journal | ACTUALIDAD FINANCIERA Vol. - Num. 10 (pages 13 to 31) |
Las subvenciones de capital y las correcciones valorativas de participaciones.
| Authors | Fernando Ruiz Lamas, Ricardo Palleiro Barbeito |
| Journal | ESTUDIOS FINANCIEROS. REVISTA DE CONTABILIDAD Y TRIBUTACIÓN Vol. - Num. 177 (pages 145 to 162) |
Manual de Consolidación de Estados Financieros (en CD)
| Authors | Fernando Ruiz Lamas |
| Publishing | Universidade da Coruña. Servizo de Publicacións, Coruña, A (España) |
| ISBN | 84-9749-179-3 |
Estados contables de circulación financiera individuales y consolidados
| Authors | Fernando Ruiz Lamas |
| Publishing | Universidade da Coruña, Coruña, A (España) |
| ISBN | 84-9749-094-0 |
De la peseta al euro:reflexiones conceptuales y estratégicas.
| Authors | Valentín Alejandro Martínez, José Álvarez Cobelas, Sebastián Bamonde Rodríguez, José Ramón Beltrán De Heredia Chapero, Antonio Erias Rey, Juan Jesús Fernández Cainzos, José Antonio Novo Peteiro, Fernando Ruiz Lamas, Ricardo José Vara Arribas, Marcelino Fernández Mallo, José Luis Gómez, Nuria Onega Carrión |
| Publishing | IGAPE, Santiago de Compostela (España) |
| ISBN | 84-453-2136-6 |
Amortised instruments in the cash flow statement
| Authors | Fernando Ruiz Lamas. Paulino Martínez Fernández |
| Book |
Behavioral Social Security Publishing: Institute for Scientific Research and Expertises. ISBN: 978-83-64249-83-9 |
| Pages | From 141 to 157 |
Efectos sobre la contabilidad derivados de la conversión del euro
| Authors | Fernando Ruiz Lamas. Ricardo José Vara Arribas |
| Book |
De la peseta al euro:reflexiones conceptuales y estratégicas. Vol. - Publishing: IGAPE. ISBN: 84-453-2136-6 |
| Pages | From 159 to 177 |
Algunas consideraciones sobre la formulación del cuadro de financiación consolidado en grupos con filiales extranjeras
| Authors | Fernando Ruiz Lamas |
| Book |
Internacionalización de la empresa española. Un desafio para el 2000 Vol. - Publishing: AECA. ISBN: nodef-0367 |
| Pages | From 959 to 977 |
Análisis de los estados de flujos de tesorería y la contabilidad creativa
| Autor | Antonio Augusto Gregorio |
| Director/s | Fernando Ruíz Lamas |
| Scope | Análisis Económico y Administración de Empresas |
| Qualification | Sobresaliente Cum Laude |
El proceso de creación de valor basado en los activos intangibles y la normalización contable
| Autor | Jose Manuel Veiga Pereira |
| Director/s | Fernando Ruiz Lamas |
| Scope | Economía Financiera y Contabilidad |
| Qualification | Sobresaliente Cum Laude |
The Spanish power tariff deficit and its securitisation: A first approach to the explanation of its market price
VII Congreso de la Asociación Española para la Economía Energética
National
| Authors | Paulino Martínez, Anxo Calvo, Fernando Ruíz |
| Organization | Asociación Española para la Economía Energética |
| Place | Pamplona/Iruña (España) |
El Régimen administrativo y contable del Hospital de la Caridad de La Coruña en el siglo XVIII
XIV Encuentro de la Asociación Española de Profesores Universitarios de Contabilidad
National
| Authors | María Dolores Salvador Montiel, Fernando Ruiz Lamas |
| Place | Coruña, A (España) |
Efectos contables de las expectativas sobre el tratamiento fiscal del fondo de comercio tras la reforma contable
XV Congreso AECA. Decidir en época de crisis: transparencia y responsabilidad
National
| Authors | Fernando Ruiz Lamas, María Dolores Salvador Montiel, María Mercedes Teijeiro Álvarez |
| Place | Valladolid (España) |
Utilidad del estado de flujos de efectivo para detectar manipulaciones de resultados
XI Jornadas de Análisis Contable. Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC).
National
| Authors | Fernando Ruiz Lamas |
| Place | Córdoba (España) |
Consolidación y NIIF
XXVII Congreso de la Asociación Española de Asesores Fiscales
National
| Authors | Fernando Ruiz Lamas |
| Place | Córdoba (España) |
La Responsabilidad Social Corporativa como generadora de valor
Foro de debate. La Responsabilidad Social Corporativa y los Bancos de Alimentos.
National
| Authors | Fernando Ruiz Lamas |
| Place | Coruña, A (España) |
Apresentação da demonstração dos fluxos de caixa e contabilidade criativa
XI Congresso Internacional de Contabilidade e Auditoria
International
| Authors | Fernando Ruiz Lamas, Antonio Augusto Gregorio |
| Place | Coimbra (Portugal) |
Estudio descriptivo sobre los flujos de efectivo consolidados de los grupos de empresas cotizados
XII Encuentro de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
National
| Authors | Fernando Ruiz Lamas, Miguel Pérez Iglesia |
| Place | Burgos (España) |
La adaptación a las NIIF y la presentación normalizada de la conciliación entre beneficios y flujos de efectivo de explotación.
V Jornada de Contabilidad Financiera de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
International
| Authors | Fernando Ruiz Lamas |
| Place | Madrid (España) |
Un estudio empírico sobre el peso relativo de las participaciones en sociedades puestas en equivalencia.
XIII Congreso de la Asociación Española de Contabilidad y Administración de Empresas (AECA)
National
| Authors | Fernando Ruiz Lamas |
| Place | Oviedo (España) |
Asignación de créditos europeos a las materias de contabilidad: un estudio sobre la situación de partida
IV Jornada de Trabajo sobre Docencia de la Contabilidad
National
| Authors | Fernando Ruiz Lamas |
| Place | Sevilla (España) |
Métodos docentes para la contabilidad en el Espacio Europeo de Educación Superior. Evaluación de un caso de aplicación al análisis de estados financieros
XI Encuentro de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC)
National
| Authors | Fernando Ruiz Lamas |
| Place | Granada (España) |
Adaptación de Portugal y España a las normas internacionales de Contabilidad: Comparabilidad del estado de flujos de tesorería
XIII Jornadas Hispano - Lusas de Gestión Científica
International
| Authors | Fernando Ruiz Lamas, Mª Luz Gómez Rodríguez, M. M. Soares, C. F. Mota, J. Veiga Pereira |
| Place | Lugo (España) |
Innovación en la docencia de análisis de balances: ejemplo de una web de apoyo para la realización de trabajos prácticos
XIII Jornadas Hispano - Lusas de Gestión Científica
International
| Authors | Fernando Ruiz Lamas |
| Place | Lugo (España) |
Información contable y ciclo de vida de un negocio: metodología para el análisis de flujos de tesorería
XII Congreso de AECA
National
| Authors | Fernando Ruiz Lamas, Mª Luz Gómez Rodríguez |
| Place | Cádiz (España) |
Relevance of minority interest reporting. Evidence from Spanish groups.
European Accouting Association.
International
| Authors | Fernando Ruiz Lamas, Anxo Ramón Calvo Silvosa, Rosa Mariz Pérez |
| Place | Atenas (Grecia) |
Prevalence of genotypic resistance to nucleoside analogues and proteasa inhibitors in Spain: a multicenter Cross-sectional study (ERASE 2).
7th European Conference on Clinical Aspects and Treatment of HIV infection. The European AIDS Clinical Society.
International
| Authors | Fernando Ruiz Lamas, Angelica Rubio Barrero |
| Place | Lisboa (Portugal) |
Lectura e interpretación del Cuadro de financiación consolidado.
3 Jornadas de trabajo de la Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC) sobre Análisis Contable.
National
| Authors | Fernando Ruiz Lamas |
| Place | España |
Nuevas propuestas en la regulación de los estados de flujos de tesorería: el FRS nº 1 del Accounting Standards Board
9 Congreso de la Asociación Española de Contabilidad y Administración de Empresas (A.E.C.A.)
National
| Authors | Fernando Ruiz Lamas |
| Place | Salamanca (España) |
Academic or management positions held by teacher.