31.12.2015 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
19.01.2021 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
31.12.2016 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
31.12.2014 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
17.12.2013 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
06.02.2024 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
14.12.2009 |
HAM2: Chart of Accounts HAM2 and Functional Classification |
22.12.2010 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
24.01.2023 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
31.01.2013 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
30.01.2018 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
01.09.2010 |
HAM2: Revaluation reserve for financial assets, add-on of Standard 19 |
15.10.2019 |
HAM2: Interne Verrechnungen, add-on to Recommendation 03 |
24.08.2011 |
HAM2: Conditionnally repayable loans, add-on of Standard 03 |
17.05.2021 |
HAM2: Pension fund liabilities, clarification add-on to Recommendation 09 |
21.03.2023 |
HAM2: Aufwertungsreserve Verwaltungsvermögen, ad-on to Recommendation 19 |
07.09.2015 |
HAM2: Fiscal governance, modification add-on of Standard 17 |
19.12.2019 |
HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10 |
15.08.2011 |
HAM2: Prefinancing, add-on of Standard 08 |
30.01.2018 |
HAM2: Rechnungslegung Beziehungen Gemeinde - Zweckverband, Add-on to Recommendation 01 |
15.08.2011 |
HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04 |
30.01.2018 |
HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02 |
21.12.2009 |
HAM2: Provisions and Contingent Liabilities, add-on of Standard 09 |
03.02.2020 |
HAM2: Verkauf und Übertrgung von Vermögenswerten, add-on to Recommendation 11 |
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 |
22.12.2022 |
HAM2: Abschreibungen, update of ad-on to Recommendations 04 and 06 |
05.01.2010 |
HAM2: Financial Equalization, add-on of Standard 03 |
23.02.2012 |
HAM2: Special Financing, add-on to Standard 08 |
23.11.2011 |
HAM2: Fiscal governance, add-on of Standard 17 |