{"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":"Principes - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"lftXVLT0V5\"><a href=\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/\">Principes<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/le-concept\/principes\/embed\/#?secret=lftXVLT0V5\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Principes&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"lftXVLT0V5\" 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_1479305020584{padding-top: 100px !important;padding-bottom: 100px !important;}&nbsp;&raquo;][vc_column width=&nbsp;&raquo;2\/3&Prime;][vc_column_text] Principes des Swiss GAAP RPC [\/vc_column_text][vc_column_text] Des questions ouvertes en mati\u00e8re de pr\u00e9sentation des comptes selon les Swiss GAAP RPC seront r\u00e9solues dans le sens du cadre conceptuel. Le cadre conceptuel se compose notamment des \u00e9l\u00e9ments suivants: but et contenu, objectif des \u00e9tats financiers, bases des \u00e9tats financiers, &hellip;"}