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rechtliche Regelung: Der Geschäftsbericht
Geschäftsbericht
Jahresbericht Jahresrechnung
Konzernrechnung
Bilanz Erfolgs- rechnung
Geldfluss- rechnung
Eigenkapital-
nachweis Anhang
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rechtliche Regelung: Die Bilanz (I/VII)
¾ Begriff und Funktion der Bilanz
¾ Bilanzierungsfähigkeit und Bilanzierungspflicht
• Bilanzierung immaterieller Werte
• Bilanzierung von Geschäftsrisiken
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rechtliche Regelung: Die Bilanz (II/VII)
¾ Gliederung der Aktivseite
• Umlaufvermögen
• Anlagevermögen
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rechtliche Regelung: Die Bilanz (III/VII)
¾ Gliederung der Passivseite
• Fremdkapital
• Eigenkapital
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rechtliche Regelung: Die Bilanz (IV/VII)
¾ Bewertung von Aktiven (1/2)
• Prinzip des subjektiven Geschäftswerts
• Annahme der Fortführung der
Unternehmenstätigkeit (Prinzip des
going concern)
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rechtliche Regelung: Die Bilanz (V/VII)
¾ Bewertung von Aktiven (2/2)
• Anschaffungs- und Herstellungskosten sowie Niederstwertprinzip (historical cost)
• Zeitwert, insbesondere aktueller
Marktwert (fair value)
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rechtliche Regelung: Die Bilanz (VI/VII)
¾ Bilanzpflicht
• Verweisung auf die Buchführungspflicht
(Art. 958 Abs. 1 OR)
• Obergesellschaft eines Konzerns (siehe
insbesondere Art. 663e OR)
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