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The Harmonized Accounting Model for the Cantons and Municipalities HAM2 is the basis for accounting by the cantons and municipalities. It was drawn up on instructions of the Conference of the Cantonal Directors of Finance by the Technical Committee for Cantonal Financial Questions (FkF) as a further development of HAM1. Based on the IPSAS (International Public Sector Accounting Standards) and in coordination with the new accounting model of the Confederation the FkF has drawn up 20 HAM2 Standards.

The 20 HAM2 Standards were approved by the Conference of Cantonal Directors of Finance (CDF) in January 2008 and the related manual was published with a recommendation to the Cantons and Municipalities to implement the Standards as quickly as possible, i.e. within the next 10 years.

In January 2013 the CDF accepted the changes of recommendations no. 18 and 20 (Financial Indicators) and the new recommendation no. 21 (Financial Instruments).

In January 2015, the CDF accepted the changes of recommendations no 4 (Statement of Financia Performance), 10 (Investment Statement) and 14 (Statement of cash flows).

In May 2016, the CDF accepted the changes of recommendation no. 11 (Statement of Financial Position).

In June 2017, the CDF accepted the tidying-up of the Handbook HAM2.