| Version from | |
| Handbook HAM2 - Full version including FAQ (german) | 01.01.2025 |
| Chart of Accounts 3 positions (german) | 01.01.2025 |
| Classification of the functions of government (german) | 01.01.2025 |
The Handbook “Harmonisiertes Rechnungslegungsmodell für die Kantone und Gemeinden HRM2" (updated on 01.01.2025) can be obtained of the price of CHF 59.00 (cost price):
Secretariat SRS-CSPCP
ZHAW, School of Management and Law, Abteilung Public Sector, Gertrudstrasse 8, 8400 Winterthur
Phone +41 58 934 49 94
Email: info@srs-cspcp.ch