Detailed data FS model: Financing statement by nature and function
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### FS model
__National comparability__ is achieved with the __FS Model__, which is based on the Harmonized Accounting Model for the Cantons and Communes (HAM2) and is thus inspired by the International Public Sector Accounting Standards (IPSAS). Standard evaluations with the FS Model always contain the statement of financial position, statement of financial performance and financing statement in the economic classification. Furthermore, receipts and expenditure are shown by function in the financing statement.
In the 2008 fiscal year, the financial statistics were adjusted to new standards. There is therefore limited comparability with the figures prior to 2008 in the national FS Model.
提供机构：
Federal Finance Administration (FFA)
