Accounting at Swiss Estates AG has been completed according to Swiss GAAP FER since 2005. Swiss GAAP FER is focused on accounting for small to medium-sized organisations and company groups with a national character. Other users include non-profit organisations, staff retirement funds, insurance companies, building and health insurance companies. These organisations are provided a robust framework for descriptive accounting that provides a corresponding picture matching actual conditions with regard to assets, financial, and revenue situations (true & fair view). The communication with investors, banks, and other interested parties should also be supported. Simultaneously, a comparison of annual calculations between organisations and over time should be facilitated. Swiss GAAP FER regulations are structured in a modular way and consist of four building blocks: the framework concept, the core FER, additional standards, and Swiss GAAP FER 30 for corporations.

For small organisations (see below for size criteria), there is the option of observing the framework concept and selected central technical recommendations (core FER) only. The concept includes a tailor-made selection of recommendations that form a suitable basis for accounting and simultaneously pave the way for complete application of Swiss GAAP FER.

Medium-sized organisations must observe core FER and additional Swiss GAAP FER regulations.

Corporations must also apply Swiss GAAP FER 30 "corporate accounting". This standard includes all regulations that affect consolidation. As small organisation, groups of companies must therefore (according to the size criteria in Swiss GAAP FER 1 "principles") apply core FER and Swiss GAAP FER 30, and medium-sized organisations must apply core FER, Swiss GAAP FER, and Swiss GAAP FER 30.

The framework concept that applies to all organisations includes the principles that form the base of accounting according to Swiss GAAP FER. The framework concept includes the following elements in particular: The purpose and content, annual accounting targets, the basis of the accounting, permitted valuation concepts, and qualitative requirements. The principles of Swiss GAAP FER are also indicated and explained in relation to tax laws.