{"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 28 Subventions publiques - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"oCEEQevUoA\"><a href=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-28-subventions-publiques\/\">Swiss GAAP RPC 28<br>Subventions publiques<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-28-subventions-publiques\/embed\/#?secret=oCEEQevUoA\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 28&lt;br&gt;Subventions publiques&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"oCEEQevUoA\" 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":"Les subventions publiques sont d\u00e9finies dans la Swiss GAAP RPC 28 comme la compensation vers\u00e9e par une institution publique pour des prestations fournies ou des charges encourues par une organisation dans le cadre de ses activit\u00e9s d\u2019exploitation. L\u2019organisation b\u00e9n\u00e9ficie ainsi d\u2019un avantage \u00e9conomique sp\u00e9cifique. Une distinction est faite entre subventions publiques li\u00e9es \u00e0 des actifs &hellip;"}