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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Die Geldflussrechnung (I/II)
¾ Begriff und Funktion der Geldflussrechnung
¾ Von der Erfolgsrechnung zur Geldfluss-
rechnung
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Die Geldflussrechnung (II/II)
¾ Gliederung des Geldflusses nach verschiedenen Tätigkeitsbereichen (Swiss GAAP FER 4)
• Geschäfts- oder Betriebstätigkeit
• Investitionstätigkeit
• Finanzierungstätigkeit
¾ Pflicht zur Erstellung einer Geldflussrechnung (siehe
Swiss GAAP FER; Art. 961 ff. Vorentwurf OR 2005)
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Der Eigenkapitalnachweis
¾ Begriff und Funktion des Eigenkapitalnachweises
(siehe Swiss GAAP FER 24, Ziff. 8)
¾ Veränderung von Komponenten des Eigenkapitals
• Aktienkapital und Agio
• Gewinn und Dividenden
• Eigene Aktien
¾ Pflicht zur Erstellung eines Eigenkapitalnachweises
(siehe Swiss GAAP FER)
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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