Seminar│A New Presentation of Accounts│HAM2

| The topic | Objectives | Target audience | Teaching methods | Certification | Registration fees

The topic

Switzerland’s cantonal and municipal authorities are currently preparing to go through a second phase in the harmonisation of how they present their accounts and budgets. A first phase took place in the 1980s, but that harmonisation only affected the cantons and municipalities. An eagerness towards a further harmonisation has seized every institutional level in Switzerland, including the Confederation. In fact, the latter has already moved to the new presentation of accounts, as have most cantons and some municipalities.

The transformation is being prepared in the remaining cantons and communes. The Conference of the Cantonal Finance Directors published a manual presenting a new Harmonized Accounting Model (HAM2) in this matter. The manual comprises 21 technical standards which public authorities are recommended to implement in their legislation with the goal of instituting a better quality of reporting for their accounts and budgets.

The principal changes are as follows: a structure of financial statements that resembles that of the private sector, including a statement of financial performance (income statement), a statement of financial position (balance sheet), a cash-flow statement and the notes to the account; wider and more accurate accounting and valuation rules; a harmonised, more detailed and coherent chart of accounts for all Swiss public authorities; a consolidation of  accounts for subordinate entities. This reform will bring Swiss practices closer to the International Public Sector Accounting Standards (IPSAS).

The recommendations recommendations are meant to align the financial reporting of Switzerland’s public authorities with the true and fair view principle, and thus provide a more accurate picture of their financial situation. While HAM2 introduces some restrictive elements, it remains quite flexible: depreciation methods, ability to use extraordinary depreciation charges, thresholds for capitalisation, the scope of consolidation, etc. The leeway left to public authorities should allow them to find a solution adapted to their individual needs.



  • Provide participants with an understanding of the standards recommended by the new harmonized accounting model;
  • Apply the new standards practically, especially within their authorities;
  • Discuss the effects of the changes on public management and public policy.


Target audience

This seminar is aimed at all individuals who, whether at the policy level or at the administrative level, will have to:

  • contribute to the implementation of HAM2 in cantonal or communal administrations;
  • work on preparing accounts for public authorities;
  • work with public authorities’ accounts (the media, elected representatives, managers within the administration, etc.). 


Teaching methods

Presentations, discussions, and practical computer-based exercises are combined to encourage active participation and to understand the course content. A variety of lecturers and speakers from outside IDHEAP will share their experiences and thoughts.



Participants will be awarded a certificate of continuing education for their active, regular attendance of the seminar. The certificate indicates that the course is worth 25 continuing professional education (CPE) credits and 32 hours of continuing education as recognised by EXPERTsuisse.


Registration fees

The fee for the entire seminar is CHF 1,970. This price includes all the written documentation, lunches and coffee breaks. The invoice should be paid on reception, but before the start of the course at the latest. Any decision to withdraw from the course must be made in writing. If withdrawal from the course is announced between 21 and ten days prior to its commencement, 10% of the registration fee will remain due. If withdrawal from the course is announced less than ten days before its commencement, the entire registration fee is charged.


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Prof. Nils Soguel
Quartier UNIL-Mouline
Bâtiment IDHEAP
CH-1015 Lausanne
+41 21 692 68 50

Rue de la Mouline 28 - CH-1022 Chavannes-près-Renens
Tel. +41 21 692 68 00
Fax +41 21 692 68 09