|
HAM2: Consolidation, add-on to Recommendation 13 |
|
HAM2: Conditionnally repayable loans, add-on of Standard 03 |
|
HAM2: Cloud computing contracts, FAQ |
|
HAM2: Chart of Accounts HAM2 and Functional Classification |
|
HAM2: Cash Flow Statement, modification of Standard 14 |
|
HAM2: Bilanz, modification of Standard 11 |
|
HAM2: Aufwertungsreserve Verwaltungsvermögen, ad-on to Recommendation 19 |
|
HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02 |
|
HAM2: Accounting of CO2-Tax, FAQ |
|
HAM2: Accounting for Joint Operations |
|
HAM2: Abschreibungen, update of ad-on to Recommendations 04 and 06 |
|
HAM2: Abschreibungen, ad-on to Recommendations 04 and 06 |
|
HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10 |
|
HAM2: "Negative rates of interest", modification FAQ |
|
Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports |
|
HAM2: Handbook HAM2, version 2022 |