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 |
28.01.2014 |
HAM2: Repair and maintenance fund for buildings of administrative assets, FAQ |
22.12.2017 |
HAM2: Repair fund for administrative assets, modification FAQ |
19.01.2017 |
HAM2: "Negative rates of interest", modification FAQ |
11.12.2014 |
HAM2: Financial Equalization, FAQ |
23.09.2021 |
HAM2: Interest rates swaps, modification FAQ |
31.01.2022 |
HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
07.02.2011 |
HAM2: Self-insurance, FAQ |
22.01.2021 |
HAM2: Valuation of stocks, FAQ |
22.12.2022 |
HAM2: Value adjustments of properties, FAQ |
23.01.2017 |
HAM2: Questions-Answers Working group Chart of accounts, version 2016 |
10.09.2013 |
HAM2: Public Private Partnerships (PPP), FAQ |
22.12.2010 |
HAM2: Accounting of CO2-Tax, FAQ |
12.08.2019 |
HAM2: Radio and television fee, FAQ |
21.01.2016 |
HAM2: Questions-Answers Working group Chart of accounts, version 2015 |
02.04.2020 |
HAM2: Coronavirus, FAQ |
10.09.2013 |
HAM2: Single Remuneration of a Building Right, FAQ |
30.09.2015 |
HAM2: Negative rates of interest, FAQ |
17.02.2016 |
HAM2: Interest rate swaps, FAQ |
08.07.2020 |
HAM2: Share in a single partnership , FAQ |
15.03.2022 |
HAM2: Valuation principles administrative assets, FAQ |
15.12.2010 |
HAM2: Financial leasings, FAQ |
07.09.2015 |
HAM2: Loans at favorable rates of interests, FAQ |
07.09.2015 |
HAM2: Distribution of profits of the Swiss National Bank, FAQ |
16.04.2024 |
HAM2: Mehrwertabschöpfung, modification FAQ |
13.10.2016 |
HAM2: Negative rates of interest, modification FAQ |