{"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":"Swiss GAAP FER 26 \u2013Accounting of pension plans - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Ik9SsN6Ygu\"><a href=\"https:\/\/www.fer.ch\/en\/standards\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\">Swiss GAAP FER 26<br>\u2013Accounting of pension plans<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/en\/standards\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/embed\/#?secret=Ik9SsN6Ygu\" width=\"600\" height=\"338\" title=\"&#8220;Swiss GAAP FER 26&lt;br&gt;\u2013Accounting of pension plans&#8221; &#8212; Swiss GAAP FER\" data-secret=\"Ik9SsN6Ygu\" 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":"Swiss GAAP FER 26 \u201cAccounting of pension plans\u201d regulates the accounting and reporting of pension plans. Financial statements drawn up by pension plans in accordance with Swiss GAAP FER 26 shall comprise a balance sheet, operative account and notes. Such financial statements fulfil all legal requirements and require no further reporting. In the balance sheet, &hellip;"}