Swiss Public Sector
Financial Reporting Advisory
Committee

Mission & Tasks
Organization
Meetings Delegates
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NewsLetter
Comments IPSAS

HAM2
Harmonised Accounting Model
for the Swiss Cantons and Municipalities

Handbook HAM2
Full Version Recommendations of the Conference of the Cantonal Finance Directors Implementation
Chart of Accounts
Financial Indicators
Glossary Add-ons to recommendations Frequently Asked Questions – Answers to Frequently Asked Questions

Last News

13.07.2021HAM2: Right of first refusal, FAQ
17.05.2021HAM2: Pension fund liabilities, clarification add-on to Recommendation 09
17.05.2021IPSASB: ED 75 Leasing
15.03.2021SRS-CSPCP: Progress report 2020