Handels- und Wirtschaftsrecht I (Gruppe A-G):
Buchführungs- und Rechnungslegungsrecht
Prof. Dr. Hans-Ueli Vogt
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Das Buchführungs- und Rechnungslegungsrecht im Kontext des Handelsrechts
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Eigenheiten des kaufmännischen Geschäftsverkehrs
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Transaktionen des Wirtschaftssystems
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Gewerbsmässiger, routinemässiger Abschluss von oft standardisierten Geschäften
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Teilgebiete des Handelsrechts
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Gesellschaftsrecht
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Recht der Handlungsvollmachten
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Firmenrecht
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Wertpapierrecht
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Handelsregisterrecht
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Buchführungs- und Rechnungslegungsrecht
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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2
Betriebswirtschaftliches Rechnungswesen als Funktion im Unternehmen (I/II)
¾ Begriff des Rechnungswesens
¾ Funktionen des Rechnungswesens
• Rechenschaftsablage der Unternehmensleitung gegenüber verschiedenen Anspruchsgruppen im und um das Unternehmen
• Führungsinstrument für die Unternehmens- leitung
• Anknüpfungspunkt im Zusammenhang mit
öffentlichen Aufgaben und staatlichen
Verfahren
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Betriebswirtschaftliches Rechnungswesen als Funktion im Unternehmen (II/II)
¾ Finanzielles Rechnungswesen (Finanzbuch- haltung, financial accounting)
¾ Betriebliches Rechnungswesen (management
accounting)
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Allgemeiner Teil des Buchführungs- und Rechnungslegungsrechts: Überblick
I. Das System des Buchführungs- und Rechnungs- legungsrechts
II. Die Ziele des Rechnungslegungsrechts
III. Die Instrumente der Buchführung und Rechnungs- legung und ihre rechtliche Regelung
IV. Grundsätze des Buchführungs- und Rechnungs-
legungsrechts
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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5
Das System des Buchführungs- und Rechnungslegungsrechts (I/IV): Überblick
¾ Gesetzesrecht
¾ Richtlinien von Branchenverbänden
¾ Private Rechnungslegungsstandards
¾ Recht der Börsen
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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6
Das System des Buchführungs- und Rechnungslegungsrechts (II/IV)
¾ Gesetzesrecht
• Art. 957 ff. OR bzw. Vorentwurf OR 2005
• Art. 662 ff. OR und weitere besondere Rechnungslegungsvorschriften für einzelne Gesellschaftsformen
• Spezialgesetzliche Rechnungslegungsvorschriften
¾ Richtlinien von Branchenverbänden
• Insbesondere Publikationen der Schweizer Treuhand-
Kammer
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Das System des Buchführungs- und Rechnungslegungsrechts (III/IV)
¾ Private Rechnungslegungsstandards
• IAS/IFRS
• US GAAP
• Swiss GAAP FER
¾ Recht der Börsen
• Art. 64 ff. KR SWX
• verschiedene Richtlinien der SWX
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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