Date Topic
13.07.2021 HAM2: Right of first refusal, FAQ
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
06.03.2020 SRS-CSPCP: Progress report 2019
03.02.2020 HAM2: New Version of Chart of Accounts HAM2 and Functional Classification
03.02.2020 HAM2: Verkauf und Übertrgung von Vermögenswerten, add-on to Recommendation 11
23.12.2019 IPSASB: ED 69 Public Sector Financial Instruments
19.12.2019 HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10
15.10.2019 HAM2: Interne Verrechnungen, add-on to Recommendation 03
08.10.2019 IPSASB: ED 68 Improvements to IPSAS 2019
08.10.2019 IPSASB: CP Measurement
12.08.2019 HAM2: Radio and television fee, FAQ
20.05.2019 IPSASB: ED 67 Individual and Collective Services and Emergency Relief (Amendments to IPSAS 19)
11.03.2019 HAM2: List re. introduction of HAM2 by Cantons and Municipalities
11.03.2019 SRS-CSPCP: Progress report 2018

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