{"id":1083,"date":"2026-05-04T11:46:56","date_gmt":"2026-05-04T11:46:56","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/home\/"},"modified":"2026-10-02T12:33:25","modified_gmt":"2026-10-02T12:33:25","slug":"home","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<style>.kb-image1083_a53eee-8d.kb-image-is-ratio-size, .kb-image1083_a53eee-8d .kb-image-is-ratio-size{max-width:949px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image1083_a53eee-8d.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image1083_a53eee-8d .kb-image-is-ratio-size{align-self:unset;}.kb-image1083_a53eee-8d figure{max-width:949px;}.kb-image1083_a53eee-8d .image-is-svg, .kb-image1083_a53eee-8d .image-is-svg img{width:100%;}.kb-image1083_a53eee-8d .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image1083_a53eee-8d\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"959\" height=\"192\" src=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau.jpg\" alt=\"\" class=\"kb-img wp-image-86\" srcset=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau.jpg 959w, https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau-300x60.jpg 300w, https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/bandeau-768x154.jpg 768w\" sizes=\"auto, (max-width: 959px) 100vw, 959px\" \/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<h2 class=\"wp-block-heading has-theme-palette-2-color has-text-color has-link-color wp-elements-1\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/srs-cspcp\/\">Swiss Public Sector Financial Reporting Advisory Committee<\/a><\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h2 class=\"wp-block-heading has-theme-palette-1-color has-text-color has-link-color wp-elements-2\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/ham2\/\">HAM2 Harmonised Accounting Model for the Swiss Cantons and Municipalities<\/a><\/h2>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-bottom is-layout-flow wp-block-column-is-layout-flow\"><style>.wp-block-kadence-advancedbtn.kb-btns1083_c2b789-a8{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns1083_c2b789-a8 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1083_c2b789-a8 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_c2b789-a8 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns1083_c2b789-a8{justify-content:space-between;align-items:flex-start;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kb-btns1083_c2b789-a8{flex-direction:column-reverse;align-items:center;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1083_c2b789-a8 nur-desktop\"><style>.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_325191-d3.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_325191-d3 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/organisation\/\"><span class=\"kt-btn-inner-text\"><strong>Organisation<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_1a6afe-73.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_1a6afe-73 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/ham2-overview\/\"><span class=\"kt-btn-inner-text\"><strong>HAM2<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ed1319-aa.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_ed1319-aa kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/recommendations\/\"><span class=\"kt-btn-inner-text\"><strong>Recommendations<\/strong><\/span><\/a><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1083_1a5bc4-e3{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns1083_1a5bc4-e3 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_1a5bc4-e3 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1083_1a5bc4-e3 nur-desktop\"><style>.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:focus{background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_556e36-a4.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_556e36-a4 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/reports-incl-survey\/\"><span class=\"kt-btn-inner-text\"><strong>Reports (including survey)<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_d25329-b7.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_d25329-b7.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_d25329-b7.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_d25329-b7.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_d25329-b7.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}<\/style><a class=\"kb-button kt-button button kb-btn1083_d25329-b7 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/add-ons-to-recommendations\/\"><span class=\"kt-btn-inner-text\"><strong>Add-ons to recommendations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_07798a-cb.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_07798a-cb kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/faqs\/\"><span class=\"kt-btn-inner-text\"><strong>FAQ&#8217;s<\/strong><\/span><\/a><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1083_f10f6b-35{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:space-between;align-items:center;}.kt-btns1083_f10f6b-35 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1083_f10f6b-35 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1083_f10f6b-35 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kb-btns1083_f10f6b-35{align-items:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1083_f10f6b-35 nur-handy\"><style>.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button{border-top:21px solid var(--global-palette2, #2B6CB0);border-right:21px solid var(--global-palette2, #2B6CB0);border-bottom:21px solid var(--global-palette2, #2B6CB0);border-left:21px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_c1f29b-b6.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_c1f29b-b6 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/organisation\/\"><span class=\"kt-btn-inner-text\"><strong>Organisation<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette2, #2B6CB0);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:focus{background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button{border-top:2px solid var(--global-palette2, #2B6CB0);border-right:2px solid var(--global-palette2, #2B6CB0);border-bottom:2px solid var(--global-palette2, #2B6CB0);border-left:2px solid var(--global-palette2, #2B6CB0);}.wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_6134ae-19.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_6134ae-19 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/reports-incl-survey\/\"><span class=\"kt-btn-inner-text\"><strong>Reports (including survey)<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_2cabe2-05.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_2cabe2-05 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/ham2-overview\/\"><span class=\"kt-btn-inner-text\"><strong>HAM2<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_f72ca7-af.kb-button:focus{border-top:21px solid var(--global-palette3, #1A202C);border-right:21px solid var(--global-palette3, #1A202C);border-bottom:21px solid var(--global-palette3, #1A202C);border-left:21px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_f72ca7-af kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/recommendations\/\"><span class=\"kt-btn-inner-text\"><strong>Recommendations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_62b55b-4d.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_62b55b-4d.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_62b55b-4d.kb-button{color:var(--global-palette7, #EDF2F7);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_62b55b-4d.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_62b55b-4d.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}<\/style><a class=\"kb-button kt-button button kb-btn1083_62b55b-4d kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/add-ons-to-recommendations\/\"><span class=\"kt-btn-inner-text\"><strong>Add-ons to recommendations<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);padding:var(--kb-btn-padding);margin:var(--kb-btn-margin);box-shadow:none;}.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);box-shadow:var(--kb-btn-shadow-hover, none);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button{border-top:21px solid var(--global-palette1, #3182CE);border-right:21px solid var(--global-palette1, #3182CE);border-bottom:21px solid var(--global-palette1, #3182CE);border-left:21px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1083_ded675-df.kb-button:focus{border-top-color:var(--global-palette3, #1A202C);border-right-color:var(--global-palette3, #1A202C);border-bottom-color:var(--global-palette3, #1A202C);border-left-color:var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1083_ded675-df kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/faqs\/\"><span class=\"kt-btn-inner-text\"><strong>FAQ&#8217;s<\/strong><\/span><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-theme-palette-2-color has-text-color has-link-color wp-elements-3\">Last News<\/h2>\n\n\n<\/div>\n<\/div>\n\n\n<style>.kb-table-container1083_e93dc7-de{overflow-x:auto;}.kb-table1083_e93dc7-de tr > *:nth-child(1){width:25%;}.kb-table1083_e93dc7-de{table-layout:fixed;width:100%;}.kb-table-container .kb-table1083_e93dc7-de th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table1083_e93dc7-de caption{text-align:center;}.kb-table-container .kb-table1083_e93dc7-de td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table1083_e93dc7-de tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}@media all and (max-width: 1024px){.kb-table-container .kb-table1083_e93dc7-de tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.kb-table-container .kb-table1083_e93dc7-de tr{border-top:1px solid var(--global-palette3, #1A202C);border-right:1px solid var(--global-palette3, #1A202C);border-bottom:1px solid var(--global-palette3, #1A202C);border-left:1px solid var(--global-palette3, #1A202C);}}<\/style><div class=\"kb-table-container kb-table-container1083_e93dc7-de wp-block-kadence-table\"><table class=\"kb-table kb-table1083_e93dc7-de\">\n<tr class=\"kb-table-row kb-table-row1083_d897e8-31\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1083_29624f-ef\">\n\n<p class=\"has-text-align-left has-theme-palette-2-color has-text-color has-link-color wp-elements-4 wp-block-paragraph\">Date<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1083_610ddd-88\">\n\n<p class=\"has-text-align-left has-theme-palette-2-color has-text-color has-link-color wp-elements-5 wp-block-paragraph\">Title<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_010557-1d\">\n<td  class=\"kb-table-data kb-table-data1083_d9edfd-a2\">\n\n<p class=\"wp-block-paragraph\">24.09.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_ed3f8c-d0\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/\">Presentation of Financial Statements<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_1abfbe-d1\">\n<td  class=\"kb-table-data kb-table-data1083_bb1499-b7\">\n\n<p class=\"wp-block-paragraph\">24.09.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_cd61dc-67\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/\">ED 97 Making Materiality Judgements<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_3aae73-87\">\n<td  class=\"kb-table-data kb-table-data1083_48afcf-3a\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_c7ee08-07\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/\">ED 96 Definition of an Operation and Recognition of Acquired Liabilities and Contingent Liabilities (Amendments to IPSAS 40)<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_608223-c8\">\n<td  class=\"kb-table-data kb-table-data1083_ec29d8-e6\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_649748-f7\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/\">ED 95 Improvements to IPSAS Accounting Standards \u2013 Volume 10<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_1e5ebc-c9\">\n<td  class=\"kb-table-data kb-table-data1083_26cca1-d1\">\n\n<p class=\"wp-block-paragraph\">15.06.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_c2271e-3b\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/\">ED 94 Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014<\/a><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1083_f4b02d-26\">\n<td  class=\"kb-table-data kb-table-data1083_249f54-96\">\n\n<p class=\"wp-block-paragraph\">27.05.2026<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1083_e4a818-a7\">\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/neu.srs-cspcp.ch\/en\/reports\/\">SRS-CSPCP: Progress report 2025<\/a><\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>","protected":false},"excerpt":{"rendered":"<p>Swiss Public Sector Financial Reporting Advisory Committee HAM2 Harmonised Accounting Model for the Swiss Cantons and Municipalities Last News<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1083","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Home - SRS-CSPCP neu<\/title>\n<meta name=\"description\" content=\"Swiss Public Sector Financial Reporting Advisory Committee SRS-CSPCP\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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