{"version":"1.0","provider_name":"Swiss GAAP FER","provider_url":"https:\/\/www.fer.ch\/en\/","author_name":"Swiss GAAP FER","author_url":"https:\/\/www.fer.ch\/en\/author\/fer\/","title":"Revenue recognition - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"cyJ7HKggaH\"><a href=\"https:\/\/www.fer.ch\/en\/projects\/revenue-recognition\/\">Revenue recognition<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/en\/projects\/revenue-recognition\/embed\/#?secret=cyJ7HKggaH\" width=\"600\" height=\"338\" title=\"&#8220;Revenue recognition&#8221; &#8212; Swiss GAAP FER\" data-secret=\"cyJ7HKggaH\" 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":"Project description and background Ever more diverse business models as well as difficult economic conditions have led to ever more questions about revenue recognition. Open questions concern both what situations and elements are recognised as earnings and even basically how revenues are represented. Bearing in mind the circumstances that prevail in Switzerland, the Commission considered &hellip;"}