{"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 5 Op\u00e9rations hors bilan - Swiss GAAP FER","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"PuwCWzkyeW\"><a href=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-5-operations-hors-bilan\/\">Swiss GAAP RPC 5<br>Op\u00e9rations hors bilan<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fer.ch\/fr\/standards\/swiss-gaap-rpc-5-operations-hors-bilan\/embed\/#?secret=PuwCWzkyeW\" width=\"600\" height=\"338\" title=\"&laquo;&nbsp;Swiss GAAP RPC 5&lt;br&gt;Op\u00e9rations hors bilan&nbsp;&raquo; &#8212; Swiss GAAP FER\" data-secret=\"PuwCWzkyeW\" 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 engagements de l&rsquo;entreprise qui ne figurent pas directement dans le bilan sont r\u00e9gis par la Swiss GAAP RPC 5 \u00abOp\u00e9rations hors bilan\u00bb. Les engagements conditionnels et les engagements \u00e0 l&rsquo;\u00e9gard de tiers font l&rsquo;objet d&rsquo;une attention particuli\u00e8re (les instruments financiers d\u00e9riv\u00e9s sont laiss\u00e9s de c\u00f4t\u00e9 par les RPC fondamentales et trait\u00e9s s\u00e9par\u00e9ment dans le &hellip;"}