Handbook HAM2 – Full Version

Version of
Handbook HAM2 – Full version including FAQ (german) 01.01.2026
Chart of Accounts 3 positions (german)01.01.2026
Classification of the functions of government (german)01.01.2026

The Handbook “Harmonisiertes Rechnungslegungsmodell für die Kantone und Gemeinden HRM2″ (updated on 01.01.2026) 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

Earlier versions

Version of
Handbook HAM2 – Full version including FAQ 2025 01.01.2025
Chart of Accounts 3 positions 202501.01.2025
Classification of the functions of government 202501.01.2025
Handbook HAM2 – Full version including FAQ 2024 01.01.2024
Chart of Accounts 3 positions 202401.01.2024
Classification of the functions of government 202401.01.2024
Handbook HAM2 – Full version including FAQ 2023 01.01.2023
Chart of Accounts 3 positions 202301.01.2023
Classification of the functions of government 202301.01.2023
Handbook HAM2 – Full version including FAQ 2022 01.01.2022
Chart of Accounts 3 positions 202201.01.2022
Classification of the functions of government 202201.01.2022
Handbook HAM2 – Full version including FAQ 2021 01.01.2021
Chart of Accounts 3 positions 202101.01.2021
Classification of the functions of government 202101.01.2021
Handbook HAM2 – Full version including FAQ 2020 01.01.2020
Chart of Accounts 3 positions 202001.01.2020
Classification of the functions of government 202001.01.2020
Handbook HAM2 – Full version including FAQ 2019 01.01.2019
Chart of Accounts 3 positions 201901.01.2019
Classification of the functions of government 201901.01.2019
Handbook HAM2 – Full version including FAQ 2018 01.01.2018
Chart of Accounts 3 positions 201801.01.2018
Handbook HAM2 – Full version including FAQ 2017 01.01.2017
Chart of Accounts 3 positions 201701.01.2017