{"id":4125,"date":"2014-10-01T16:06:52","date_gmt":"2014-10-01T14:06:52","guid":{"rendered":"https:\/\/dufouradvokatur.194.150.248.68.dev-url.ch\/?post_type=avada_portfolio&#038;p=4125"},"modified":"2025-12-22T16:08:17","modified_gmt":"2025-12-22T15:08:17","slug":"das-rechnungslegungsrecht-aus-der-sicht-von-stiftungen-revolution-oder-evolution","status":"publish","type":"avada_portfolio","link":"https:\/\/www.dufour-advokatur.ch\/en\/publikation\/das-rechnungslegungsrecht-aus-der-sicht-von-stiftungen-revolution-oder-evolution\/","title":{"rendered":"Das Rechnungslegungsrecht aus der Sicht von Stiftungen \u2013 Revolution oder Evolution?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-four\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Abriss:<\/h4><\/div><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-margin-bottom:32px;\"><p>Baumann Lorant Roman, Der Schweizer Treuh\u00e4nder 10\/2014, S. 883ff.<\/p>\n<p>Stiftungen, die oft ehrenamtlich gef\u00fchrt werden, stehen ab 2015 vor der Herausforderung des neuen Rechnungslegungsrechts. \u00c4ndern wird sich vor allem die Darstellung der Bilanz und der Erfolgsrechnung. Auch ein Bilanzanhang ist neu zwingend. Ob diejenigen Stiftungen, die nach Swiss GAAP FER 21 abschliessen, zus\u00e4tzlich einen handelsrechtlichen Abschluss erstellen m\u00fcssen, wird kontrovers diskutiert.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-bottom:60px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"\/wp-content\/uploads\/2025\/12\/2014_Baumann_Lorant_Roman_Das_Rechungslegungsrecht_aus_der_sicht_von_Stiftungen_Treuhaender.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Publikation lesen<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"portfolio_category":[32],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-4125","avada_portfolio","type-avada_portfolio","status-publish","format-standard","hentry","portfolio_category-stiftungen-npo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Das Rechnungslegungsrecht aus der Sicht von Stiftungen \u2013 Revolution oder Evolution? 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