The concept is modularly built and consists of four pieces: the framework, the core FER, further standards and Swiss GAAP FER 30 for groups of organisations. For small organisations the possibility exists to apply only the framework and selected central recommendation. The focus of Swiss GAAP FER is on the accounting of small and medium-sized organisations and groups with a national reach. Further users are non-profit organisations, pension funds, insurance companies, real estate and health insurers. |