SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the country’s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to the PIR on IFRS 3 Business Combinations. Our response (in the appendix) has been prepared in conjunction with our member companies.
Comment Letter on Post-Implementation Review (PIR) – IFRS 3 Business Combinations