{"id":989,"date":"2026-05-20T12:59:27","date_gmt":"2026-05-20T12:59:27","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/recommendations\/"},"modified":"2026-06-16T14:54:25","modified_gmt":"2026-06-16T14:54:25","slug":"recommendations","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/recommendations\/","title":{"rendered":"Recommendations"},"content":{"rendered":"\n

Recommendations of the Conference of the Cantonal Finance Directors<\/h2>\n\n
Nr.<\/strong><\/td>Title<\/strong><\/td>Date<\/strong><\/td><\/tr>
01<\/td>Elemente des Rechnungsmodells<\/a><\/td>25.01.2008<\/td><\/tr>
02<\/td>Grunds\u00e4tze ordnungsgem\u00e4sser Rechnungslegung<\/a><\/td>25.01.2008<\/td><\/tr>
03<\/td>Kontenrahmen und Funktionale Gliederung<\/a><\/td>25.01.2008<\/td><\/tr>
04<\/td>Erfolgsrechnung<\/a><\/td>30.01.2015<\/td><\/tr>
05<\/td>Aktive und Passive Rechnungsabgrenzung<\/a><\/td>25.01.2008<\/td><\/tr>
06<\/td>Wertberichtigungen von Aktiven<\/a><\/td>28.01.2022<\/td><\/tr>
07<\/td>Steuerertr\u00e4ge<\/a><\/td>02.02.2024<\/td><\/tr>
08<\/td>Spezialfinanzierungen und Vorfinanzierungen<\/a><\/td>25.01.2008<\/td><\/tr>
09<\/td>R\u00fcckstellungen und Eventualverbindlichkeiten<\/a><\/td>25.01.2008<\/td><\/tr>
10<\/td>Investitionsrechnung<\/a><\/td>30.01.2015<\/td><\/tr>
11<\/td>Bilanz<\/a><\/td>28.01.2022<\/td><\/tr>
12<\/td>Anlageg\u00fcter und Anlagenbuchhaltung<\/a><\/td>28.01.2022<\/td><\/tr>
13<\/td>Konsolidierte Betrachtungsweise<\/a><\/td>25.01.2008<\/td><\/tr>
14<\/td>Geldflussrechnung<\/a><\/td>30.01.2015<\/td><\/tr>
15<\/td>Eigenkapitalnachweis<\/a><\/td>25.01.2008<\/td><\/tr>
16<\/td>Anhang zur Jahresrechnung<\/a><\/td>25.01.2008<\/td><\/tr>
17<\/td>Finanzpolitische Zielgr\u00f6ssen und Instrumente<\/a><\/td>25.01.2008<\/td><\/tr>
18<\/td>Finanzkennzahlen<\/a><\/td>25.01.2013<\/td><\/tr>
19<\/td>Vorgehen beim \u00dcbergang zum HRM2<\/a><\/td>25.01.2008<\/td><\/tr>
21<\/td>Finanzinstrumente<\/a><\/td>25.01.2013<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Recommendations of the Conference of the Cantonal Finance Directors Nr. Title Date 01 Elemente des Rechnungsmodells 25.01.2008 02 Grunds\u00e4tze ordnungsgem\u00e4sser Rechnungslegung 25.01.2008 03 Kontenrahmen und Funktionale Gliederung 25.01.2008 04 Erfolgsrechnung 30.01.2015 05 Aktive und Passive Rechnungsabgrenzung 25.01.2008 06 Wertberichtigungen von Aktiven 28.01.2022 07 Steuerertr\u00e4ge 02.02.2024 08 Spezialfinanzierungen und Vorfinanzierungen 25.01.2008 09 R\u00fcckstellungen und Eventualverbindlichkeiten 25.01.2008…<\/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-989","page","type-page","status-publish","hentry"],"yoast_head":"\nRecommendations - SRS-CSPCP neu<\/title>\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\/recommendations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recommendations - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Recommendations of the Conference of the Cantonal Finance Directors Nr. 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