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  • Swiss Public Sector
    Financial Reporting Advisory
    Committee

    Mission & Tasks
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    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

    31.05.2022IPSASB: ED 81 Update Conceptual Framework, chap. 3 and 5
    05.04.2022HAM2: Interne Verrechnungen, specification of add-on to Recommendation 03
    15.03.2022HAM2: Valuation principles administrative assets, FAQ
    17.03.2022HAM2: List re. application of HAM2 by Cantons and Municipalities

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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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