30.01.2022 |
HAM2: Handbook HAM2, version 2022 |
29.05.2012 |
Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports |
19.01.2017 |
HAM2: "Negative rates of interest", modification FAQ |
19.12.2019 |
HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10 |
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 |
30.03.2017 |
HAM2: Accounting for Joint Operations |
22.12.2010 |
HAM2: Accounting of CO2-Tax, FAQ |
30.01.2018 |
HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02 |
21.03.2023 |
HAM2: Aufwertungsreserve Verwaltungsvermögen, ad-on to Recommendation 19 |
31.01.2022 |
HAM2: Bilanz, modification of Standard 11 |
10.02.2015 |
HAM2: Cash Flow Statement, modification of Standard 14 |
14.12.2009 |
HAM2: Chart of Accounts HAM2 and Functional Classification |
03.07.2023 |
HAM2: Cloud computing contracts, FAQ |
24.08.2011 |
HAM2: Conditionnally repayable loans, add-on of Standard 03 |
08.07.2020 |
HAM2: Consolidation, add-on to Recommendation 13 |
02.04.2020 |
HAM2: Coronavirus, FAQ |
15.08.2011 |
HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04 |
17.12.2015 |
HAM2: Deferred Income and Provisions in the investment statement, FAQ |
07.09.2015 |
HAM2: Distribution of profits of the Swiss National Bank, FAQ |
05.01.2010 |
HAM2: Financial Equalization, add-on of Standard 03 |
11.12.2014 |
HAM2: Financial Equalization, FAQ |
30.01.2018 |
HAM2: Financial Indicators, modification gross debt |
31.01.2013 |
HAM2: Financial Instruments, new Standard 21 |
15.12.2010 |
HAM2: Financial leasings, FAQ |
31.01.2013 |
HAM2: Financial Ratios, modification Standard 18 |
23.11.2011 |
HAM2: Fiscal governance, add-on of Standard 17 |
07.09.2015 |
HAM2: Fiscal governance, modification add-on of Standard 17 |
31.01.2022 |
HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
30.01.2018 |
HAM2: Handbook HAM2, version 2018 |