{"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 17 Stocks - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"36EedDpuNL\"><a href=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-17-stocks\/\">Swiss GAAP RPC 17<br>Stocks<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-17-stocks\/embed\/#?secret=36EedDpuNL\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 17&lt;br&gt;Stocks&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"36EedDpuNL\" 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 17 \u00abStocks\u00bb pr\u00e9voit une \u00e9valuation des stocks au co\u00fbt d&rsquo;acquisition\/de fabrication ou \u00e0 la valeur d&rsquo;ali\u00e9nation r\u00e9alisable (si elle est plus basse). Ces co\u00fbts comprennent toutes les d\u00e9penses n\u00e9cessaires pour amener les stocks sur leur lieu de stockage et dans leur \u00e9tat actuel. Le principe applicable est en outre celui de &hellip;"}