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HAM2: Valuation principles administrative assets, FAQ |
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HAM2: Bilanz, modification of Standard 11 |
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HAM2: Wertkorrekturen von Aktiven, modification of Standard 06 |
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HRM2: Anlagegüter und Anlagebuchhaltung, modification Standard 12 |
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HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
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HAM2: Wertkorrekturen von Aktiven des Finanzvermögens, add-on to Recommendations 06 and 21 |
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HAM2: Abschreibungen, ad-on to Recommendations 04 and 06 |
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HAM2: Fragen-Antworten AG Kontenrahmen, Stand 2021 |
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HAM2: Handbook HAM2, version 2022 |
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IPSASB: Mid-Period Work Program Consultation |
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IPSASB: ED 79 Non-current Assets Held for Sale or Discontinued Operations |
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IPSASB: ED 76 Update Conceptual Framework |
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IPSASB: ED 77 Measurement |
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IPSASB: ED 78 Property-Plant-Equipment |
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IPSASB: ED 80 Improvements to IPSAS 21 |
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HAM2: Interest rates swaps, modification FAQ |
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HAM2: Right of first refusal, FAQ |
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Swiss GAAP FER: Grants |
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IPSASB: ED 75 Leasing |
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HAM2: Pension fund liabilities, clarification add-on to Recommendation 09 |
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SRS-CSPCP: Progress report 2020 |
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HAM2: List re. application of HAM2 by Cantons and Municipalities |
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IPSASB: ED 74 IPSAS 5, Borrowing costs |
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HAM2: Valuation of stocks, FAQ |
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HAM2: New Version of Chart of Accounts HAM2 and Functional Classification |
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HAM2: Handbook HAM2, version 2021 |
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IPSASB: ED 70 Revenue with Performance Obligations |
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IPSASB: ED 71 Revenue without Performance Obligations |
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IPSASB: ED 72 Transfer Expenses |
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IPSASB: ED 73 COVID-19: Defferal of Effective Dates |