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Swiss Public Sector
Financial Reporting Advisory
Committee

Mission & Tasks
Organization
Meetings
Delegates
Chairman & Secretariat
Reports
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

19.01.2021HAM2: New Version of Chart of Accounts HAM2 and Functional Classification
19.01.2021HAM2: Handbook HAM2, version 2021
12.10.2020IPSASB: ED 70 Revenue with Performance Obligations
12.10.2020IPSASB: ED 71 Revenue without Performance Obligations

NewsLetter

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Contactez-nous

  • Adresse: SRS-CSPCP, Bâtiment IDHEAP, 1015 Lausanne

  • Téléphone: +41 21 692 68 58

  • E-mail: evelyn.munier@unil.ch

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