Date Titre
12.03.2013 SRS-CSPCP: Newsletter March 2013
07.03.2013 SRS-CSPCP: Progress Report 2012
31.01.2013 HAM2: Financial Instruments, new Standard 21
31.01.2013 HAM2: Financial Ratios, modification Standard 18
31.01.2013 HAM2: New version of Chart of Accounts HAM2 and Functional Classification
11.10.2012 IPSASB: Comments to CP Public Sector Combinations
11.10.2012 IPSASB: Comments to CP Work Program 2013-2014
05.07.2012 IPSASB: Comments to ED 47 Financial Statements Discussion and Analysis
29.05.2012 Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports
16.03.2012 SRS-CSPCP: Newsletter March 2012
23.02.2012 SRS-CSPCP: Progress Report 2011
23.02.2012 IPSASB: Comments to ED 46 Reporting on the Long-Term Sustainability of a Public Sector Entity's Finances
23.02.2012 IPSASB: Comments to CP Reporting Service Performance Information
23.02.2012 HAM2: Special Financing, add-on to Standard 08
23.11.2011 HAM2: Fiscal governance, add-on of Standard 17
27.09.2011 IPSASB: Comments to ED Key Characteristics of the Public Sector
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
15.08.2011 HAM2: Prefinancing, add-on of Standard 08
11.07.2011 SRS-CSPCP: List re. introduction of HAM2 by Cantons and Municipalities
27.06.2011 IPSASB: Comments to ED 45
20.06.2011 IPSASB: Comments to Conceptual Framework, Phases 1 to 3
04.04.2011 SRS-CSPCP: List re. introduction of HAM2 by Cantons and Municipalities
22.02.2011 SRS-CSPCP: Progress Report 2010
07.02.2011 HAM2: Self-insurance, FAQ
22.12.2010 HAM2: New version of Chart of Accounts HAM2 and Functional Classification
22.12.2010 HAM2: Accounting of CO2-Tax, FAQ
15.12.2010 HAM2: Financial leasings, FAQ
15.12.2010 SRS-CSPCP: Survey of the introduction of HAM2 by Cantons and Municipalities
01.09.2010 HAM2: Revaluation reserve for financial assets, add-on of Standard 19

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