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HAM2: Handbook HAM2, version 2018 |
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HAM2: Handbook HAM2, version 2019 |
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HAM2: Handbook HAM2, version 2022 |
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HAM2: Handbook HAM2, version 2021 |
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HAM2: Handbook HAM2, version 2020 |
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HAM2: Handbook HAM2, version 2024 |
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HAM2: Handbook HAM2, version 2023 |
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HAM2: Tidiyng-up of the Handbook |
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HAM2: Financial Indicators, modification gross debt |
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IPSASB: ED 81 Update Conceptual Framework, chap. 3 and 5 |
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IPSASB: ED 73 COVID-19: Defferal of Effective Dates |
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IPSASB: Comments to EDs 43 et 44 |
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IPSASB: Comments to ED 61 Cash Basis IPSAS |
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IPSASB: Comments to CP Public Sector Combinations |
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IPSASB: Comments to ED 53 First-Time Adoption of Accrual Basis IPSASs |
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IPSASB: ED 70 Revenue with Performance Obligations |
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IPSASB: ED 82 Retirement Benefit Plans |
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IPSASB: Comments to ED Conceptual Framework 3: Measurements of Assets and Liabilities |
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IPSASB: Comments to ED 47 Financial Statements Discussion and Analysis |
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IPSASB: Comments to ED 56 Applicability of IPSASs |
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IPSASB: CP Heritage Assets in the Public Sector |
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IPSASB: ED 69 Public Sector Financial Instruments |
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IPSASB: Comments to ED 48-52 Accounting of Interests in Other Entities |
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IPSASB: ED 71 Revenue without Performance Obligations |
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IPSASB: CP Sustainability Reporting |
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IPSASB: Comments to ED Conceptual Framework 3: Measurements of Assets and Liabilities |
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Swiss GAAP FER: Grants |
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IPSASB: ED 84 Concessionary Leases and Right-of-Use Assets In-kind |
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IPSAS: Comments to CP IPSASs and GBEs |
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Comments to CP Conceptual Framework: Presentation in General Purpose Financial Reports |