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HAM2: Criteria for accounting of extraordinary items, add-on of Standard 04 |
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HAM2: Änderungen von Schätzungen und Korrekturen von Fehlern, add-on to Recommendation 02 |
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HAM2: Provisions and Contingent Liabilities, add-on of Standard 09 |
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HAM2: Verkauf und Übertrgung von Vermögenswerten, add-on to Recommendation 11 |
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HAM2: Wertkorrekturen von Aktiven des Finanzvermögens, add-on to Recommendations 06 and 21 |
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HAM2: Repair and maintenance fund for buildings of administrative assets, FAQ |
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HAM2: Repair fund for administrative assets, modification FAQ |
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HAM2: "Negative rates of interest", modification FAQ |
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HAM2: Financial Equalization, FAQ |
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HAM2: Interest rates swaps, modification FAQ |
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HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
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HAM2: Self-insurance, FAQ |
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HAM2: Valuation of stocks, FAQ |
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HAM2: Value adjustments of properties, FAQ |
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HAM2: Questions-Answers Working group Chart of accounts, version 2016 |
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HAM2: Public Private Partnerships (PPP), FAQ |
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HAM2: Accounting of CO2-Tax, FAQ |
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HAM2: Radio and television fee, FAQ |
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HAM2: Questions-Answers Working group Chart of accounts, version 2015 |
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HAM2: Coronavirus, FAQ |
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HAM2: Single Remuneration of a Building Right, FAQ |
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HAM2: Negative rates of interest, FAQ |
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HAM2: Interest rate swaps, FAQ |
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HAM2: Share in a single partnership , FAQ |
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HAM2: Valuation principles administrative assets, FAQ |
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HAM2: Financial leasings, FAQ |
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HAM2: Loans at favorable rates of interests, FAQ |
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HAM2: Distribution of profits of the Swiss National Bank, FAQ |
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HAM2: Mehrwertabschöpfung, modification FAQ |
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HAM2: Negative rates of interest, modification FAQ |