{"version":"1.0","provider_name":"Swiss GAAP FER","provider_url":"https:\/\/www.fer.ch\/en\/","author_name":"radmin","author_url":"https:\/\/www.fer.ch\/en\/author\/radmin\/","title":"Size criteria - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"gqyFoQKR7G\"><a href=\"https:\/\/www.fer.ch\/en\/concept\/size-criteria\/\">Size criteria<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/en\/concept\/size-criteria\/embed\/#?secret=gqyFoQKR7G\" width=\"600\" height=\"338\" title=\"&#8220;Size criteria&#8221; &#8212; Swiss GAAP FER\" data-secret=\"gqyFoQKR7G\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!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);\n<\/script>\n","description":"[vc_row css=&#8221;.vc_custom_1479222173860{padding-top: 100px !important;}&#8221;][vc_column width=&#8221;2\/3&#8243;][vc_column_text] Size criteria for the application of core FER Smaller organisations that do not exceed two of the following criteria in two consecutive years can confine themselves to the application of the core FER:[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;}&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_column_text css_animation=&#8221;countup&#8221;] CHF 10,000,000 balance sheet total [\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text css_animation=&#8221;countup&#8221;] CHF &hellip;"}