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

19.03.2020HAM2: List re. application of HAM2 by Cantons and Municipalities
12.03.2020HAM2: Handbook HAM2, version 2020
06.03.2020SRS-CSPCP: Progress report 2019
03.02.2020HAM2: New Version of Chart of Accounts HAM2 and Functional Classification