30.01.2022 |
HRM2: Handbuch HRM2, Version 2022 |
19.01.2021 |
HRM2: Handbuch HRM2, Version 2021 |
12.03.2020 |
HRM2: Handbuch HRM2, Version 2020 |
23.01.2023 |
HRM2: Handbuch HRM2, Version 2023 |
02.06.2017 |
HRM2: Bereinigung des Handbuches |
06.02.2024 |
HRM2: Handbuch HRM2, Version 2024 |
30.01.2018 |
HRM2: Handbuch HRM2, Version 2018 |
23.01.2019 |
HRM2: Handbuch HRM2, Version 2019 |
30.01.2018 |
HRM2: Finanzkennzahlen, Änderung Bruttoschuld |
31.05.2022 |
IPSASB: ED 81 Update Conceptual Framework, chap. 3 and 5 |
15.02.2014 |
IPSASB: Stellungnahme ED 48-52 Accounting of Interests in Other Entities |
11.08.2020 |
IPSASB: ED 73 COVID-19: Defferal of Effective Dates |
28.03.2013 |
IPSASB: Stellungnahmen ED Conceptual Framework 3: Measurements of Assets and Liabilities |
17.05.2021 |
IPSASB: ED 75 Leasing |
31.12.2014 |
IPSAS: Stellungnahme CP IPSASs and GBEs |
29.05.2012 |
IPSASB: Stellungnahme CP Conceptual Framework: Presentation in General Purpose Financial Reports |
23.12.2019 |
IPSASB: ED 69 Public Sector Financial Instruments |
27.06.2011 |
IPSASB: Stellungnahme ED 45 |
12.10.2020 |
IPSASB: ED 70 Revenue with Performance Obligations |
28.03.2013 |
IPSASB: Stellungnahme ED Conceptual Framework 2: Elements and Recognition in Financial Statements |
18.03.2010 |
IPSASB: Stellungnahme CP Reporting on the Long-Term Sustainability of Public Finances |
29.12.2016 |
IPSASB: Vernehmlassung CP Public Sector Financial Instruments |
20.06.2011 |
IPSASB: Stellungnahme Conceptual Framework, Phases 1 to 3 |
12.10.2020 |
IPSASB: ED 71 Revenue without Performance Obligations |
03.08.2022 |
IPSASB: ED 82 Retirement Benefit Plans |
28.03.2013 |
IPSASB: Stellungnahme CP IPSASs and Government Finance Statistics Reporting Guidelines |
11.01.2016 |
IPSASB: Stellungnahme CP Social Benefits |
12.10.2020 |
IPSASB: ED 72 Transfer Expenses |
12.09.2022 |
IPSASB: CP Sustainability Reporting |
25.06.2021 |
Swiss GAAP FER: Subventionen |