15.03.2021 |
HAM2: List re. application of HAM2 by Cantons and Municipalities |
17.03.2022 |
HAM2: List re. application of HAM2 by Cantons and Municipalities |
20.03.2023 |
HAM2: List re. application of HAM2 by Cantons and Municipalities |
10.09.2013 |
HAM2: Liabilities toward Pension Funds, add-on to Standard 09 |
10.02.2015 |
HAM2: Investment statement, modification Standard 10 |
05.04.2022 |
HAM2: Interne Verrechnungen, specification of add-on to Recommendation 03 |
15.10.2019 |
HAM2: Interne Verrechnungen, add-on to Recommendation 03 |
23.09.2021 |
HAM2: Interest rates swaps, modification FAQ |
17.02.2016 |
HAM2: Interest rate swaps, FAQ |
05.03.2019 |
HAM2: In-house services, FAQ |
03.11.2016 |
HAM2: Home for children and young people, FAQ |
06.02.2024 |
HAM2: Handbook HAM2, version 2024 |
23.01.2023 |
HAM2: Handbook HAM2, version 2023 |
19.01.2021 |
HAM2: Handbook HAM2, version 2021 |
12.03.2020 |
HAM2: Handbook HAM2, version 2020 |
23.01.2019 |
HAM2: Handbook HAM2, version 2019 |
30.01.2018 |
HAM2: Handbook HAM2, version 2018 |
31.01.2022 |
HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
07.09.2015 |
HAM2: Fiscal governance, modification add-on of Standard 17 |
23.11.2011 |
HAM2: Fiscal governance, add-on of Standard 17 |
31.01.2013 |
HAM2: Financial Ratios, modification Standard 18 |
15.12.2010 |
HAM2: Financial leasings, FAQ |
31.01.2013 |
HAM2: Financial Instruments, new Standard 21 |
30.01.2018 |
HAM2: Financial Indicators, modification gross debt |
11.12.2014 |
HAM2: Financial Equalization, FAQ |
05.01.2010 |
HAM2: Financial Equalization, add-on of Standard 03 |
07.09.2015 |
HAM2: Distribution of profits of the Swiss National Bank, FAQ |
17.12.2015 |
HAM2: Deferred Income and Provisions in the investment statement, FAQ |
15.08.2011 |
HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04 |
02.04.2020 |
HAM2: Coronavirus, FAQ |