31.01.2022 |
HAM2: Wertkorrekturen von Aktiven des Finanzvermögens, add-on to Recommendations 06 and 21 |
31.01.2022 |
HAM2: Abschreibungen, ad-on to Recommendations 04 and 06 |
31.01.2022 |
HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
30.01.2022 |
HAM2: Handbook HAM2, version 2022 |
04.11.2021 |
IPSASB: Mid-Period Work Program Consultation |
11.10.2021 |
IPSASB: ED 78 Property-Plant-Equipment |
11.10.2021 |
IPSASB: ED 79 Non-current Assets Held for Sale or Discontinued Operations |
11.10.2021 |
IPSASB: ED 76 Update Conceptual Framework |
11.10.2021 |
IPSASB: ED 77 Measurement |
30.09.2021 |
IPSASB: ED 80 Improvements to IPSAS 21 |
23.09.2021 |
HAM2: Interest rates swaps, modification FAQ |
13.07.2021 |
HAM2: Right of first refusal, FAQ |
25.06.2021 |
Swiss GAAP FER: Grants |
17.05.2021 |
IPSASB: ED 75 Leasing |
17.05.2021 |
HAM2: Pension fund liabilities, clarification add-on to Recommendation 09 |
15.03.2021 |
SRS-CSPCP: Progress report 2020 |
15.03.2021 |
HAM2: List re. application of HAM2 by Cantons and Municipalities |
17.02.2021 |
IPSASB: ED 74 IPSAS 5, Borrowing costs |
22.01.2021 |
HAM2: Valuation of stocks, FAQ |
19.01.2021 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
19.01.2021 |
HAM2: Handbook HAM2, version 2021 |
12.10.2020 |
IPSASB: ED 70 Revenue with Performance Obligations |
12.10.2020 |
IPSASB: ED 71 Revenue without Performance Obligations |
12.10.2020 |
IPSASB: ED 72 Transfer Expenses |
11.08.2020 |
IPSASB: ED 73 COVID-19: Defferal of Effective Dates |
08.07.2020 |
HAM2: Share in a single partnership , FAQ |
08.07.2020 |
HAM2: Consolidation, add-on to Recommendation 13 |
02.04.2020 |
HAM2: Coronavirus, FAQ |
19.03.2020 |
HAM2: List re. application of HAM2 by Cantons and Municipalities |
12.03.2020 |
HAM2: Handbook HAM2, version 2020 |