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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

    20.03.2023SRS-CSPCP: Progress report 2022
    20.03.2023HAM2: List re. application of HAM2 by Cantons and Municipalities
    24.01.2023HAM2: New Version of Chart of Accounts HAM2 and Functional Classification
    23.01.2023HAM2: Handbook HAM2, version 2023

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    Contact us

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

    • Telefon: +41 21 692 68 58

    • E-mail: evelyn.munier@unil.ch

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