| In the reforms underway the IPSAS are being considered on the federal and cantonal level |
| On the cantonal and local authority level the Harmonised Accounting Model, the HRM, represents a good formal basis for applying IPSAS. |
In the vanguard of current development is the federal government, which is fundamentally overhauling its accounting model. It has created a system in conformity with IPSAS named the New Federal Accounting Model, the NRM |
| On a cantonal level projects are most advanced in the cantons of Zurich, Geneva, Solothurn and Bern. Although these cantons are very much geared to IPSAS they have opted for differing approaches. In the canton of Zurich the Financial budget Act FHG for 2005 is to be superseded by a Controlling and Accounting Act CRG. However, the local authorities are to be first removed from the sphere of application. |
| The canton of Bern is gradually reforming individual subsections, albeit simultaneously on a cantonal and local authority level. The canton of Solothurn is pursuing the most ambitious objectives with comprehensive reform on cantonal and local authority level. In the canton of Geneva the reform is starting from the public enterprises that have already switched over to IAS. |
In the light of these developments and cognisant of the results of the Kloten project in autumn 2003 the Conference of Cantonal Directors of Finance, FDK |
 The IPSAS Standards |
| Switzerland and IPSAS |
 IPSAS on the federal and  cantonal level |
| IPSAS on a local authority level |
| HRM – IPSAS |
. This is roughly estimated to come into force in 2007. The federal NRM is clearly closer to the HRM than the present model primarily based on financial accounting.
