{"id":100001094,"date":"2014-05-30T13:36:04","date_gmt":"2014-05-30T11:36:04","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100001094"},"modified":"2014-05-30T13:36:04","modified_gmt":"2014-05-30T11:36:04","slug":"comment-letter-post-implementation-review-ifrs-3","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comment-letter-post-implementation-review-ifrs-3\/","title":{"rendered":"Comment letter Post Implementation review IFRS 3"},"content":{"rendered":"<p>SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the country\u2019s 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.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/14-05-30-Comment_letter_Post_Implementation_review_IFRS_3.pdf\" target=\"_blank\" rel=\"noopener\">Comment Letter on Post-Implementation Review (PIR) \u2013 IFRS 3 Business Combinations<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the country\u2019s 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-100001094","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment letter Post Implementation review IFRS 3 - Swissholdings FR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/fr\/comment-letter-post-implementation-review-ifrs-3\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment letter Post Implementation review IFRS 3 - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the country\u2019s major industrial and commercial enterprises. 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