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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Anhang (I/VI)
Begriff und Funktionen
• Interpretationsfunktion
• Entlastungs- und Erläuterungsfunktion
• Ergänzungsfunktion
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Anhang (II/VI)
Interpretationsfunktion (siehe Art. 663g Abs. 2 OR)
• Bewertungsgrundsätze
• Konsolidierungsgrundsätze und
Konsolidierungskreis
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Anhang (III/VI)
Entlastungs- und Erläuterungsfunktion (1/2)
• Informationen über ausstehende Anleihens- obligationen (siehe insbesondere Art. 663b Ziff. 6 OR)
• Angaben über wesentliche Beteiligungen (siehe
insbesondere Art. 663b Ziff. 7 OR)
• Anlagespiegel: Zu- und Abgänge sowie Wert-
veränderungen bei den Sachanlagen (siehe Swiss GAAP FER
6, Ziff. 3, sowie 30, Ziff. 31)
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Anhang (IV/VI)
Entlastungs- und Erläuterungsfunktion (2/2)
• Nettobetrag der aufgelösten stillen Reserven
(Art. 663b Ziff. 8 OR)
• Angaben betreffend die Aufwertung von Grundstücken und Beteiligungen (Art. 663b Ziff. 9 OR)
• Angaben betreffend eigene Aktien (Art. 663b Ziff.
10 OR)
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Anhang (V/VI)
Ergänzungsfunktion (1/2)
•
Eventualverbindlichkeiten und zukünftige Leistungspflichten
(siehe insbesondere Art. 663b Ziff. 1 und 3 OR)
•
Sicherungsgeschäfte (siehe insbesondere Art. 663b Ziff. 1 und 2 OR)
•
Ereignisse nach dem Bilanzstichtag (Swiss GAAP FER 6, Ziff. 3)
•
Vergütungen und Darlehen an Mitglieder der
Unternehmensleitung (Art. 663b
bisOR)
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