{"id":932,"date":"2026-05-12T09:26:19","date_gmt":"2026-05-12T09:26:19","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/faqs\/"},"modified":"2026-06-23T13:23:18","modified_gmt":"2026-06-23T13:23:18","slug":"faqs","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/faqs\/","title":{"rendered":"FAQ’s"},"content":{"rendered":"\n

FAQ – Frequently Asked Questions<\/h2>\n\n

Practical issues of minor importance are treated as a FAQ (frequently asked question). <\/p>\n\n

At the bottom of this page, you will find an Excel file containing questions addressed by the Chart of Accounts Working Group (in german).<\/strong><\/p>\n\n

Topic<\/strong><\/td>Date<\/strong><\/td><\/tr>
Abgabe Mikroverunreinigungen, Verbuchung<\/a><\/td>18.06.2015<\/td><\/tr>
Anteil einfache Gesellschaft<\/a><\/td>10.06.2020<\/td><\/tr>
Baurechtszinsen, Verbuchung<\/a><\/td>10.09.2013<\/td><\/tr>
Bewertungsgrunds\u00e4tze VV<\/a><\/td>08.03.2022<\/td><\/tr>
Cloud-Vertr\u00e4ge<\/a><\/td>06.06.2023<\/td><\/tr>
Coronavirus<\/a><\/td>01.04.2020<\/td><\/tr>
CO2-Abgabe, Verbuchung<\/a><\/td>15.12.2010<\/td><\/tr>
Eigenleistungen<\/a><\/td>18.02.2019<\/td><\/tr>
Eigenversicherung<\/a><\/td>02.12.2010<\/td><\/tr>
Finanzausgleich<\/a><\/td>11.12.2014<\/td><\/tr>
Finanzierungsleasing<\/a><\/td>30.09.2010<\/td><\/tr>
Gemeindefusionen, \u00dcbernahmewerte<\/a><\/td>11.09.2017<\/td><\/tr>
Gewinn- und Verlustbeteiligungen, Verbuchungszeitpunkt<\/a><\/td>11.09.2017<\/td><\/tr>
Gewinnverteilung der Schweizerischen Nationalbank, Verbuchung<\/a><\/td>18.06.2015<\/td><\/tr>
Kinder- und Jugendheime<\/a><\/td>22.09.2016<\/td><\/tr>
Kulturg\u00fcter<\/a><\/td>15.09.2025<\/td><\/tr>
Mehrwertabsch\u00f6pfung, Verbuchung<\/a><\/td>21.02.2024<\/td><\/tr>
“Negativzinsen”, Verbuchung<\/a><\/td>15.12.2016<\/td><\/tr>
Nicht geldwerte Beitr\u00e4ge<\/a><\/td>08.03.2022<\/td><\/tr>
OECD-Mindestbesteuerung<\/a><\/td>09.09.2024<\/td><\/tr>
Passive Rechnungsabgrenzungen und R\u00fcckstellungen in der Investitionsrechnung<\/a><\/td>17.12.2015<\/td><\/tr>
Public Private Partnership, (PPP)<\/a><\/td>10.09.2013<\/td><\/tr>
Radio-TV-Abgabe<\/a><\/td>13.06.2019<\/td><\/tr>
Vorkaufsrecht<\/a><\/td>10.06.2021<\/td><\/tr>
Vorr\u00e4te, Bewertung<\/a><\/td>17.12.2020<\/td><\/tr>
Werterhaltungsfonds f\u00fcr Anlagen des Verwaltungsverm\u00f6gens<\/a><\/td>14.12.2017<\/td><\/tr>
Wertkorrekturen bei Zonen\u00e4nderungen<\/a><\/td>15.12.2022<\/td><\/tr>
Zinsbeg\u00fcnstigte Darlehen<\/a><\/td>18.06.2015<\/td><\/tr>
Zinssatzswaps, Verbuchung<\/a><\/td>23.09.2021<\/td><\/tr>
Antworten der AG Kontenrahmen betreffend den Kontenrahmen und die Funktionale Gliederung<\/a><\/td>11.12.2025<\/td><\/tr>
Sektorisierung – Beispiele<\/a><\/td>31.12.2016<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

FAQ – Frequently Asked Questions Practical issues of minor importance are treated as a FAQ (frequently asked question). At the bottom of this page, you will find an Excel file containing questions addressed by the Chart of Accounts Working Group (in german). Topic Date Abgabe Mikroverunreinigungen, Verbuchung 18.06.2015 Anteil einfache Gesellschaft 10.06.2020 Baurechtszinsen, Verbuchung 10.09.2013…<\/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":"","_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-932","page","type-page","status-publish","hentry"],"yoast_head":"\nFAQ's - SRS-CSPCP neu<\/title>\n<meta name=\"description\" content=\"FAQ \u2013 Frequently Asked Questions: Practical issues of minor importance are treated as a FAQ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/faqs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ's - 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