20.06.2011 |
IPSASB: Comments to Conceptual Framework, Phases 1 to 3 |
02.05.2016 |
IPSASB: Comment to ED 59 Employee Benefits |
31.12.2014 |
IPSAS: Comments to CP IPSASs and GBEs |
31.01.2022 |
HRM2: Anlagegüter und Anlagebuchhaltung, modification Standard 12 |
31.01.2022 |
HAM2: Wertkorrekturen von Aktiven, modification of Standard 06 |
31.01.2022 |
HAM2: Wertkorrekturen von Aktiven des Finanzvermögens, add-on to Recommendations 06 and 21 |
03.02.2020 |
HAM2: Verkauf und Übertrgung von Vermögenswerten, add-on to Recommendation 11 |
22.12.2022 |
HAM2: Value adjustments of properties, FAQ |
15.03.2022 |
HAM2: Valuation principles administrative assets, FAQ |
22.01.2021 |
HAM2: Valuation of stocks, FAQ |
02.06.2017 |
HAM2: Tidiyng-up of the Handbook |
06.02.2014 |
HAM2: Tax on property value gains, FAQ |
23.06.2015 |
HAM2: Tax micro-pollutant, FAQ |
06.02.2024 |
HAM2: Steuererträge, modification of Standard 07 |
12.05.2016 |
HAM2: Statement of financial position, modification Standard 11 |
10.02.2015 |
HAM2: Statement of financial performance, modification of Standard 04 |
23.02.2012 |
HAM2: Special Financing, add-on to Standard 08 |
10.09.2013 |
HAM2: Single Remuneration of a Building Right, FAQ |
08.07.2020 |
HAM2: Share in a single partnership , FAQ |
07.02.2011 |
HAM2: Self-insurance, FAQ |
13.07.2021 |
HAM2: Right of first refusal, FAQ |
01.09.2010 |
HAM2: Revaluation reserve for financial assets, add-on of Standard 19 |
22.12.2017 |
HAM2: Repair fund for administrative assets, modification FAQ |
28.01.2014 |
HAM2: Repair and maintenance fund for buildings of administrative assets, FAQ |
30.01.2018 |
HAM2: Rechnungslegung Beziehungen Gemeinde - Zweckverband, Add-on to Recommendation 01 |
12.08.2019 |
HAM2: Radio and television fee, FAQ |
19.02.2018 |
HAM2: Questions-Answers Working group Chart of accounts, version 2017 |
23.01.2017 |
HAM2: Questions-Answers Working group Chart of accounts, version 2016 |
21.01.2016 |
HAM2: Questions-Answers Working group Chart of accounts, version 2015 |
10.09.2013 |
HAM2: Public Private Partnerships (PPP), FAQ |