31.01.2022 |
HAM2: Wertkorrekturen von Aktiven des Finanzvermögens, add-on to Recommendations 06 and 21 |
31.01.2022 |
HAM2: Abschreibungen, ad-on to Recommendations 04 and 06 |
22.12.2022 |
HAM2: Abschreibungen, update of ad-on to Recommendations 04 and 06 |
05.01.2010 |
HAM2: Financial Equalization, add-on of Standard 03 |
23.02.2012 |
HAM2: Special Financing, add-on to Standard 08 |
10.09.2013 |
HAM2: Single Remuneration of a Building Right, FAQ |
30.09.2015 |
HAM2: Negative rates of interest, FAQ |
17.02.2016 |
HAM2: Interest rate swaps, FAQ |
08.07.2020 |
HAM2: Share in a single partnership , FAQ |
15.03.2022 |
HAM2: Valuation principles administrative assets, FAQ |
15.12.2010 |
HAM2: Financial leasings, FAQ |
07.09.2015 |
HAM2: Loans at favorable rates of interests, FAQ |
07.09.2015 |
HAM2: Distribution of profits of the Swiss National Bank, FAQ |
16.04.2024 |
HAM2: Mehrwertabschöpfung, modification FAQ |
13.10.2016 |
HAM2: Negative rates of interest, modification FAQ |
13.07.2021 |
HAM2: Right of first refusal, FAQ |
03.07.2023 |
HAM2: Cloud computing contracts, FAQ |
03.11.2016 |
HAM2: Home for children and young people, FAQ |
23.01.2019 |
HAM2: non-monetary grants, FAQ |
17.12.2015 |
HAM2: Deferred Income and Provisions in the investment statement, FAQ |
23.10.2017 |
HAM2: Muncipal Amalgamation, FAQ |
06.02.2014 |
HAM2: Tax on property value gains, FAQ |
19.02.2018 |
HAM2: Questions-Answers Working group Chart of accounts, version 2017 |
05.03.2019 |
HAM2: In-house services, FAQ |
23.06.2015 |
HAM2: Tax micro-pollutant, FAQ |
23.10.2017 |
HAM2: Participation in earnings and losses, FAQ |
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 |
19.01.2017 |
HAM2: "Negative rates of interest", modification FAQ |
11.12.2014 |
HAM2: Financial Equalization, FAQ |