31.12.2016 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
31.12.2014 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
17.12.2013 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
31.01.2022 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
31.01.2013 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
30.01.2018 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
24.01.2023 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
22.12.2010 |
HAM2: New version of Chart of Accounts HAM2 and Functional Classification |
06.02.2024 |
HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
23.01.2019 |
HAM2: non-monetary grants, FAQ |
23.10.2017 |
HAM2: Participation in earnings and losses, FAQ |
17.05.2021 |
HAM2: Pension fund liabilities, clarification add-on to Recommendation 09 |
15.08.2011 |
HAM2: Prefinancing, add-on of Standard 08 |
21.12.2009 |
HAM2: Provisions and Contingent Liabilities, add-on of Standard 09 |
25.02.2016 |
HAM2: Provisions and Contingent Liabilities, modification add-on of Standard 09 |
10.09.2013 |
HAM2: Public Private Partnerships (PPP), FAQ |
21.01.2016 |
HAM2: Questions-Answers Working group Chart of accounts, version 2015 |
23.01.2017 |
HAM2: Questions-Answers Working group Chart of accounts, version 2016 |
19.02.2018 |
HAM2: Questions-Answers Working group Chart of accounts, version 2017 |
12.08.2019 |
HAM2: Radio and television fee, FAQ |
30.01.2018 |
HAM2: Rechnungslegung Beziehungen Gemeinde - Zweckverband, Add-on to Recommendation 01 |
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 |
01.09.2010 |
HAM2: Revaluation reserve for financial assets, add-on of Standard 19 |
13.07.2021 |
HAM2: Right of first refusal, FAQ |
07.02.2011 |
HAM2: Self-insurance, FAQ |
08.07.2020 |
HAM2: Share in a single partnership , FAQ |
10.09.2013 |
HAM2: Single Remuneration of a Building Right, FAQ |
23.02.2012 |
HAM2: Special Financing, add-on to Standard 08 |
10.02.2015 |
HAM2: Statement of financial performance, modification of Standard 04 |