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IPSAS: ED 97 Making Materiality Judgements |
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IPSAS: Presentation of Financial Statements |
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IPSAS: ED 94 Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 |
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IPSAS: ED 95 Improvements to IPSAS Accounting Standards – Volume 10 |
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IPSAS: ED 96 Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40) |
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SRS-CSPCP: Progress report 2025 |
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IPSASB: Work Program Consultation |
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HAM2: Handbook HAM2, version 2026 |
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HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
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HAM2: Sachaufwand, Entschädigungen und Beiträge |
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HAM2: Abschreibungen, update of ad-on to Recommendations 04 and 06 |
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HAM2: Kulturgüter, FAQ |
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Newsletter |
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IPSASB: ED 93 Definition of Material |
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SRS-CSPCP: The new organizational by-law has been adopted |
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IPSASB: ED 1 Climate-related Disclosures |
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IPSASB: ED 92 Tangible Natural Resources |
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SRS-CSPCP: Progress report 2024 |
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HAM2: List re. application of HAM2 by Cantons and Municipalities |
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HAM2: Handbook HAM2, version 2025 |
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HAM2: Sachaufwand, Entschädigungen und Beiträge, ad-on to Recommendation 03 |
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HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
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IPSASB: ED 91 Amendments to IPSAS 33 (First-time Adoption) |
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IPSASB: ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement |
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HAM2: OECD-Mindestbesteuerung, FAQ |
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IPSASB: ED 89 Amendments to Consider IFRIC Interpretations |
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IPSASB: ED 86 Exploration for and Evaluation of Mineral Resources |
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IPSASB: ED 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) |
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IPSASB: ED 88 Arrangements Conveying Rights Over Assets (Amendments to IPSAS 47 and IPSAS 48) |
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HAM2: Mehrwertabschöpfung, modification FAQ |