1.0Swiss GAAP FERhttps://www.fer.ch/en/Swiss GAAP FERhttps://www.fer.ch/en/author/fer/Swiss GAAP FER 14/40 - Consolidated financial statements of insurance companies - Swiss GAAP FERrich600338<blockquote class="wp-embedded-content" data-secret="U5D7TR8MNn"><a href="https://www.fer.ch/en/projects/consolidated-financial-statements-of-insurance-companies/">Swiss GAAP FER 14/40<br>– Consolidated financial statements of insurance companies</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.fer.ch/en/projects/consolidated-financial-statements-of-insurance-companies/embed/#?secret=U5D7TR8MNn" width="600" height="338" title="“Swiss GAAP FER 14/40<br>– Consolidated financial statements of insurance companies” — Swiss GAAP FER" data-secret="U5D7TR8MNn" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
/*! This file is auto-generated */
!function(c,d){"use strict";var e=!1,o=!1;if(d.querySelector)if(c.addEventListener)e=!0;if(c.wp=c.wp||{},!c.wp.receiveEmbedMessage)if(c.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!/[^a-zA-Z0-9]/.test(t.secret)){for(var r,a,i,s=d.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=d.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=0;o<n.length;o++)n[o].style.display="none";for(o=0;o<s.length;o++)if(r=s[o],e.source===r.contentWindow){if(r.removeAttribute("style"),"height"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;r.height=i}if("link"===t.message)if(a=d.createElement("a"),i=d.createElement("a"),a.href=r.getAttribute("src"),i.href=t.value,i.host===a.host)if(d.activeElement===r)c.top.location.href=t.value}}},e)c.addEventListener("message",c.wp.receiveEmbedMessage,!1),d.addEventListener("DOMContentLoaded",t,!1),c.addEventListener("load",t,!1);function t(){if(!o){o=!0;for(var e,t,r,a=-1!==navigator.appVersion.indexOf("MSIE 10"),i=!!navigator.userAgent.match(/Trident.*rv:11\./),s=d.querySelectorAll("iframe.wp-embedded-content"),n=0;n<s.length;n++){if(!(r=(t=s[n]).getAttribute("data-secret")))r=Math.random().toString(36).substr(2,10),t.src+="#?secret="+r,t.setAttribute("data-secret",r);if(a||i)(e=t.cloneNode(!0)).removeAttribute("security"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:"ready",secret:r},"*")}}}}(window,document);
</script>
The project “Consolidated financial statements of insurance companies” aims to release, within a reasonable timeframe, a revised recommendation for insurance companies that takes into account the interests of the various stakeholder groups (including large and small users, readers of financial statements, regulators and the Commission of the FER foundation) in a balanced manner. The revised …