1.0Swiss GAAP FERhttps://www.fer.ch/en/radminhttps://www.fer.ch/en/author/radmin/Swiss GAAP FER 16 –Pension benefit obligations - Swiss GAAP FERrich600338<blockquote class="wp-embedded-content" data-secret="BUwza4g422"><a href="https://www.fer.ch/en/standards/swiss-gaap-fer-16-vorsorgeverpflichtung/">Swiss GAAP FER 16<br>–Pension benefit obligations</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.fer.ch/en/standards/swiss-gaap-fer-16-vorsorgeverpflichtung/embed/#?secret=BUwza4g422" width="600" height="338" title="“Swiss GAAP FER 16<br>–Pension benefit obligations” — Swiss GAAP FER" data-secret="BUwza4g422" 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>
Swiss GAAP FER 16 “Pension benefit obligations” treats the accounting of the real economic impacts of pension benefit obligations on the organisation (employer). Pension benefit obligations are all obligations from pension plans and pension institutions that provide benefits for retirement, death and disability. The presentation of the real economic impacts from pension benefit obligations is …