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

08.07.2020HAM2: Share in a single partnership , FAQ
08.07.2020HAM2: Consolidation, add-on to Recommendation 13
02.04.2020HAM2: Coronavirus, FAQ
19.03.2020HAM2: List re. application of HAM2 by Cantons and Municipalities