Suchergebnisse für Revisor

Finanznotlagerecht

The Bill of 2016 for a revision of the Swiss Corporation Law addresses, with new and quite lengthy dispositions, the thorny problem of corporate reorganizations in the event of upcoming financial difficulties. On the one hand, the classical and quite formal equity-related ­approach of European Continental Law to prevent ­«unlawful trading» is maintained, i.e. the Board’s duty to take immediate…

Das Aktienkapital im Entwurf zur Aktienrechtsrevision

On November 23, 2016, the Federal Council published its proposal for a revised law on companies limited by shares. This article deals with the share capital, one of the key aspects of the proposed revision. First, it addresses the specific characteristic of Swiss law, according to which shares have a nominal value. Second, the article analyzes how the procedures of capital changes are regulated in…

Besserstellung der Revisionsstelle in der aktienrechtlichen Verantwort­lichkeit? – Prozessrechtliche Bemerkungen zu Art. 759 Abs. 2 E-OR

The draft for the revision of the stock corporation law proposes to limit auditor liability. In case the audit firm has merely caused damage by negligence, it shall be liable only up to the amount it would have to pay due to a recourse claim (draft art. 759 (2) CO). The proposal, which dates back to 1983, does not reliably limit auditor liability. This is because art. 148 (3) CO provides that…

Sacheinlage- und Sachübernahmevertrag

The contribution in kind agreement is a contract not specifically classified in the Swiss Code of Obligations (CO). According to the prevailing legal opinion the contribution in kind agreement has to be interpreted in line with contractual instead of company law principles. It is widely recognised that the contribution in kind agreement has a close affiliation with the contract of exchange. Based…

Die Bilanzierung des Eigenkapitals im Einzelabschluss von Kapitalgesellschaften

This essay shows how the equity capital of a corporation or a limited liability company must be presented in the balance sheet pursuant to the new Swiss accounting law. The structure of the article follows the individual items of the equity capital, whereby a balance sheet prepared in Swiss francs is assumed. It has been concluded that the supposedly comprehensive accounting law provisions…

Ermessen und Ermessenskontrolle in Revision und Revisionsaufsicht

Judgement is of vital importance in the world of accounting and auditing. With a view to auditing, judgement is the auditor’s leeway in decision-making conferred upon by regulation and standards formulated in an open way. But the exercise of judgement is not at the auditor’s exclusive discretion; it has to be exercised with professional due care, which is conditioned by the observance of the…

Das Gesellschaftsrecht 2016/2017 / Le droit des sociétés 2016/2017

Im vergangenen Jahr stachen neben dem Fall Sika vor allem eine Reihe von Urteilen zum Verantwortlichkeitsrecht ins Auge. Diese bestätigen einerseits die klärende neuere Rechtsprechung zur Business…

Kernfragen der Aktienrechtsrevision

On November 23, 2016, the Federal Council published its proposal for a revised law on companies limited by shares. This article deals with four key aspects of the proposed revision. First, it addresses the proposed amendments regar­ding the capital structure. The authors thereby focus on the rules for capital increases, decreases and the possibility to introduce a so called «capital band». Secon…

Verantwortlichkeit der Revisionsgesellschaft bei der Umwandlung (Art. 108 Abs. 2 FusG)

Am 1. Juli 2009 wurde die Umwandlung der F. GmbH in eine Aktiengesellschaft (nunmehr F. AG) ins Handelsregister des Kantons Schwyz eingetragen. Als Umwandlungsbilanz diente die Bilanz der…

L’ouverture de la faillite : situation actuelle et mise en perspective

This article presents the opening of Bankruptcy Procee­d­ings under Swiss law and especially the problem of the costs. Bankruptcy Proceedings against legal entities are normally initiated without prior enforcement proceedings. According to 725 II CO, the board of directors has a legal duty to notify the court in the case of overindebtedness. In this case, the payment of an advance is not…