Date Titresort descending
29.05.2012 Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports
08.08.2013 Comments to ED Conceptual Framework 4: Presentation in General Purpose Financial Reports
07.09.2015 Distribution of profits of the Swiss National Bank, FAQ
19.01.2017 HAM2: "Negative rates of interest", modification FAQ
30.03.2017 HAM2: Accounting for Joint Operations
22.12.2010 HAM2: Accounting of CO2-Tax, FAQ
30.01.2018 HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02
10.02.2015 HAM2: Cash Flow Statement, modification of Standard 14
14.12.2009 HAM2: Chart of Accounts HAM2 and Functional Classification
24.08.2011 HAM2: Conditionnally repayable loans, add-on of Standard 03
15.08.2011 HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04
17.12.2015 HAM2: Deferred Income and Provisions in the investment statement, FAQ
07.09.2015 HAM2: Distribution of profits of the Swiss National Bank, FAQ
05.01.2010 HAM2: Financial Equalization, add-on of Standard 03
11.12.2014 HAM2: Financial Equalization, FAQ
30.01.2018 HAM2: Financial Indicators, modification gross debt
31.01.2013 HAM2: Financial Instruments, new Standard 21
15.12.2010 HAM2: Financial leasings, FAQ
31.01.2013 HAM2: Financial Ratios, modification Standard 18
23.11.2011 HAM2: Fiscal governance, add-on of Standard 17
07.09.2015 HAM2: Fiscal governance, modification add-on of Standard 17
30.01.2018 HAM2: Handbook HAM2, version 2018
03.11.2016 HAM2: Home for children and young people, FAQ
17.02.2016 HAM2: Interest rate swaps, FAQ
30.01.2018 HAM2: Interest rates swaps, modification FAQ
10.02.2015 HAM2: Investment statement, modification Standard 10
10.09.2013 HAM2: Liabilities toward Pension Funds, add-on to Standard 09
06.03.2018 HAM2: List re. introduction of HAM2 by Cantons and Municipalities
07.09.2015 HAM2: Loans at favorable rates of interests, FAQ
10.02.2015 HAM2: Model law, modification of Standard 20

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