{"id":1990,"date":"2026-05-04T12:58:11","date_gmt":"2026-05-04T12:58:11","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/handbook-ham2-full-version\/"},"modified":"2026-07-08T09:27:31","modified_gmt":"2026-07-08T09:27:31","slug":"handbook-ham2-full-version","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/handbook-ham2-full-version\/","title":{"rendered":"Handbook HAM2 – Full Version"},"content":{"rendered":"\n
<\/td>Version of<\/u><\/strong><\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ (german)<\/a> <\/td>01.01.2026<\/td><\/tr>
Chart of Accounts 3 positions (german)<\/a><\/td>01.01.2026<\/td><\/tr>
Classification of the functions of government (german)<\/a><\/td>01.01.2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

The Handbook \u201cHarmonisiertes Rechnungslegungsmodell f\u00fcr die Kantone und Gemeinden HRM2″ (updated on 01.01.2026) can be obtained of the price of CHF 59.00 (cost price):Secretariat SRS-CSPCPZHAW, School of Management and Law, Abteilung Public Sector, Gertrudstrasse 8, 8400 WinterthurPhone +41 58 934 49 94Email: info@srs-cspcp.ch<\/u><\/a><\/p>\n\n

Earlier versions<\/strong><\/p>\n\n

<\/p>\n\n

<\/td>Version of<\/u><\/strong><\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2025<\/a> <\/td>01.01.2025<\/td><\/tr>
Chart of Accounts 3 positions 2025<\/a><\/td>01.01.2025<\/td><\/tr>
Classification of the functions of government 2025<\/a><\/td>01.01.2025<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2024<\/a> <\/td>01.01.2024<\/td><\/tr>
Chart of Accounts 3 positions 2024<\/a><\/td>01.01.2024<\/td><\/tr>
Classification of the functions of government 2024<\/a><\/td>01.01.2024<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2023<\/a> <\/td>01.01.2023<\/td><\/tr>
Chart of Accounts 3 positions 2023<\/a><\/td>01.01.2023<\/td><\/tr>
Classification of the functions of government 2023<\/a><\/td>01.01.2023<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2022<\/a> <\/td>01.01.2022<\/td><\/tr>
Chart of Accounts 3 positions 2022<\/a><\/td>01.01.2022<\/td><\/tr>
Classification of the functions of government 2022<\/a><\/td>01.01.2022<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2021<\/a> <\/td>01.01.2021<\/td><\/tr>
Chart of Accounts 3 positions 2021<\/a><\/td>01.01.2021<\/td><\/tr>
Classification of the functions of government 2021<\/a><\/td>01.01.2021<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2020<\/a> <\/td>01.01.2020<\/td><\/tr>
Chart of Accounts 3 positions 2020<\/a><\/td>01.01.2020<\/td><\/tr>
Classification of the functions of government 2020<\/a><\/td>01.01.2020<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2019<\/a> <\/td>01.01.2019<\/td><\/tr>
Chart of Accounts 3 positions 2019<\/a><\/td>01.01.2019<\/td><\/tr>
Classification of the functions of government 2019<\/a><\/td>01.01.2019<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2018<\/a> <\/td>01.01.2018<\/td><\/tr>
Chart of Accounts 3 positions 2018<\/a><\/td>01.01.2018<\/td><\/tr>
<\/a>Handbook HAM2 – Full version including FAQ 2017<\/a> <\/td>01.01.2017<\/td><\/tr>
Chart of Accounts 3 positions 2017<\/a><\/td>01.01.2017<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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