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HAM2: Handbook HAM2, version 2022 |
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Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports |
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HAM2: "Negative rates of interest", modification FAQ |
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HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10 |
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HAM2: Abschreibungen, ad-on to Recommendations 04 and 06 |
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HAM2: Abschreibungen, update of ad-on to Recommendations 04 and 06 |
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HAM2: Accounting for Joint Operations |
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HAM2: Accounting of CO2-Tax, FAQ |
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HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02 |
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HAM2: Aufwertungsreserve Verwaltungsvermögen, ad-on to Recommendation 19 |
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HAM2: Bilanz, modification of Standard 11 |
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HAM2: Cash Flow Statement, modification of Standard 14 |
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HAM2: Chart of Accounts HAM2 and Functional Classification |
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HAM2: Cloud computing contracts, FAQ |
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HAM2: Conditionnally repayable loans, add-on of Standard 03 |
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HAM2: Consolidation, add-on to Recommendation 13 |
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HAM2: Coronavirus, FAQ |
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HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04 |
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HAM2: Deferred Income and Provisions in the investment statement, FAQ |
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HAM2: Distribution of profits of the Swiss National Bank, FAQ |
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HAM2: Financial Equalization, add-on of Standard 03 |
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HAM2: Financial Equalization, FAQ |
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HAM2: Financial Indicators, modification gross debt |
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HAM2: Financial Instruments, new Standard 21 |
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HAM2: Financial leasings, FAQ |
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HAM2: Financial Ratios, modification Standard 18 |
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HAM2: Fiscal governance, add-on of Standard 17 |
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HAM2: Fiscal governance, modification add-on of Standard 17 |
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HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
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HAM2: Handbook HAM2, version 2018 |