{"version":"1.0","provider_name":"Swiss GAAP FER","provider_url":"https:\/\/www.fer.ch\/fr\/","author_name":"Swiss GAAP FER","author_url":"https:\/\/www.fer.ch\/fr\/author\/fer\/","title":"Swiss GAAP RPC 26: Pr\u00e9sentation des comptes des institutions de pr\u00e9voyance - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"lR4ID0nxga\"><a href=\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/\">Swiss GAAP RPC 26: Pr&eacute;sentation des comptes des institutions de pr&eacute;voyance<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/2013\/08\/swiss-gaap-fer-26-rechnungslegung-von-vorsorgeeinrichtungen\/embed\/#?secret=lR4ID0nxga\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 26: Pr&eacute;sentation des comptes des institutions de pr&eacute;voyance&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"lR4ID0nxga\" 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":"Compl\u00e9tant et adaptant partiellement les recommandations existantes (RPC), les recommandations particuli\u00e8res suivantes s\u2019appliquent aux comptes annuels des institutions de pr\u00e9voyance. L\u2019\u00e9tablissement des comptes annuels selon les Swiss GAAP RPC se conformera aux dispositions des lois sp\u00e9ciales de la pr\u00e9voyance professionnelle dans la mesure o\u00f9 aucune pr\u00e9sentation des comptes suppl\u00e9mentaire ne sera n\u00e9cessaire. &nbsp; Communiqu\u00e9 de &hellip;"}