{"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 11 Imp\u00f4ts sur les b\u00e9n\u00e9fices - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"op81o5WU6b\"><a href=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-11-impots-sur-les-benefices\/\">Swiss GAAP RPC 11<br>Imp\u00f4ts sur les b\u00e9n\u00e9fices<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-11-impots-sur-les-benefices\/embed\/#?secret=op81o5WU6b\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 11&lt;br&gt;Imp\u00f4ts sur les b\u00e9n\u00e9fices&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"op81o5WU6b\" 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":"La Swiss GAAP RPC 11 \u00abImp\u00f4ts sur les b\u00e9n\u00e9fices\u00bb traite des imp\u00f4ts sur les b\u00e9n\u00e9fices. On distingue notamment les imp\u00f4ts courants et les imp\u00f4ts diff\u00e9r\u00e9s. Les imp\u00f4ts courants sur les b\u00e9n\u00e9fices doivent \u00eatre calcul\u00e9s selon les r\u00e8gles en vigueur pour le calcul du b\u00e9n\u00e9fice imposable. Les provisions pour imp\u00f4ts correspondantes doivent \u00eatre indiqu\u00e9es s\u00e9par\u00e9ment dans &hellip;"}