Skip to content (Press enter)

Enter your search term below

About Us
- Who we are
- How we set IFRS Standards
- Our structure
- Our consultative bodies
- Working in the public interest
- Contact us
Around the world
- Why global accounting standards?
- News and resources
- Use of IFRS Standards by jurisdiction
- Publication: Use of IFRS Standards around the world [PDF]
- Adoption and copyright
Issued standards
- IFRS Standards
- IFRIC Interpretations
- The IFRS for SMEs Standard
- Editorial corrections
- IFRS Translations
- IFRS Taxonomy
Supporting implementation
- Supporting materials for IFRS Standards
- How the IFRS Interpretations Committee helps implementation
- Supporting materials for the IFRS for SMEs Standard
Projects
- Current work plan
- Interpretations Committee open items
- Research Programme
- Open for comment documents
- Completed projects
- Better Communication in
  Financial Reporting
News and events
- IFRS Foundation news
- IFRS Foundation speeches
- IFRS Foundation Updates
- IFRS Foundation podcasts
- Meetings and events calendar
Services
- eIFRS
- IFRS shop
- Products and services

Home
Projects
PIR IFRS 3 Business Combinations
Letters received outside the comment period
Data

Letters received outside the comment period

The following letters have been received:

Siemens

Related Information

Share

facebook
linkedin
twitter

IFRS.org

About us
Around the world
Contact us
eIFRS
Funding
Issued Standards
Jobs
News and events
Projects
Shop
Speaking requests
Products and services
Supporting implementation
Archive website

Resources for

Academics
Accounting profession
Investors
Media
National standard-setters
Preparers
Regulators
Students

Stay in touch

Register for news alerts

The IFRS Foundation's logo and the IFRS for SMEs^® logo, the IASB^® logo, the ‘Hexagon Device’, eIFRS^®, IAS^®, IASB^®, IFRIC^®, IFRS^®, IFRS for SMEs^®, IFRS Foundation^®, International Accounting Standards^®, International Financial Reporting Standards^®, NIIF^® and SIC^® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. © IFRS Foundation 2017

The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.

Accessibility | Privacy | Terms and Conditions | Trade mark guidelines | All legal information | Using our website

Session expired

Session expired, please refresh your browser.

Error

An error has occurred, please try again later.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.

Email Form

Your email:*

Subject:*

Your query:*

Invalid characters in 'Your Query' field. Please remove any invalid characters ('<', '>', '+', '|'), links or URLs (e.g www.ifrs.org, http://www.ifrs.org) from the 'Your query' field and re-submit.

Text fields marked * are mandatory.

We are processing your request

Email successfully submitted