{"version":"1.0","provider_name":"Swiss GAAP FER","provider_url":"https:\/\/www.fer.ch\/fr\/","author_name":"radmin","author_url":"https:\/\/www.fer.ch\/fr\/author\/radmin\/","title":"Swiss GAAP RPC - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"oiilWNTDjt\"><a href=\"https:\/\/www.fer.ch\/fr\/\">Swiss GAAP RPC<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/embed\/#?secret=oiilWNTDjt\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"oiilWNTDjt\" 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=&nbsp;&raquo;.vc_custom_1476795799675{padding-top: 120px !important;padding-bottom: 120px !important;}&nbsp;&raquo;][vc_column][raptus_heading the_content=&nbsp;&raquo;Les Swiss GAAP RPC: qu\u2019est-ce que c\u2019est?&nbsp;&raquo; level=&nbsp;&raquo;h2&Prime; centered=&nbsp;&raquo;yes&nbsp;&raquo;][vc_row_inner][vc_column_inner width=&nbsp;&raquo;1\/4&Prime; offset=&nbsp;&raquo;vc_hidden-xs&nbsp;&raquo;][\/vc_column_inner][vc_column_inner width=&nbsp;&raquo;1\/2&Prime; alignment=&nbsp;&raquo;center&nbsp;&raquo;][vc_column_text] Les recommandations relatives \u00e0 la pr\u00e9sentation des comptes (Swiss GAAP RPC) sont des normes comptables suisses qui donnent une image fid\u00e8le du patrimoine, de la situation financi\u00e8re et des r\u00e9sultats des entreprises (True and Fair View). &hellip;"}