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

03.02.2020HAM2: New Version of Chart of Accounts HAM2 and Functional Classification
03.02.2020HAM2: Verkauf und Übertrgung von Vermögenswerten, add-on to Recommendation 11
23.12.2019IPSASB: ED 69 Public Sector Financial Instruments
19.12.2019HAM2: Abschluss der Investitionsrechnung, add-on to Recommendation 10