From: rainer.krauser@dzbank.de Posted At: Wednesday, February 18, 2009 11:30 AM Conversation: EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 9 and IFRIC 16 Posted To: CommentLetter Subject: WG: EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 9 and IFRIC 16 Dear Sir or Madam, We agree with the opinion expressed in EFRAG's dcl that a consequential amendment is required to ensure that the scope of IFRIC 9 remains the same as it was before the IASB changed the definition of a business combination in the revised IFRS 3. We also think that EFRAG's dcl is right in pointing out that associates should explicitly be excluded from the scope of IFRIC 9 as well. The proposed changes to IFRIC 16 remove restrictions for preparers and thus do have our full support. Mit freundlichen Grüßen/Kind regards Rainer Krauser DZ BANK AG Group Finance Koordination Grundsatzfragen F/GFZK Platz der Republik 60325 Frankfurt am Main T +49 69 7447 4864 F +49 69 7447 1902 mailto:rainer.krauser@dzbank.de _________________________________________________ DZ BANK AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main Platz der Republik, 60325 Frankfurt am Main Deutschland/Germany http://www.dzbank.de, http://www.125-jahre-dzbank.de mailto:mail@dzbank.de, T +49 69 7447 01, F +49 69 7447 1685 Vorstand/Board of Directors: Wolfgang Kirsch (Vorsitzender/Chief Executive Officer), Dr. Thomas Duhnkrack, Lars Hille, Wolfgang Köhler, Albrecht Merz, Frank Westhoff Aufsichtsratsvorsitzender/Chairman of the Supervisory Board: Rolf Hildner Sitz/Registered Office: Stadt Frankfurt am Main, Amtsgericht Frankfurt am Main Handelsregister/Register of Companies: HRB 45651 _________________________________________________ Bitte denken Sie an unsere Umwelt, bevor Sie diese E-Mail ausdrucken/ Please consider the environment before printing this email ----- Weitergeleitet von Rainer Krauser/GF/Frankfurt/DZ BANK am 18.02.2009 11:12 ----- Yvonne Donkoff/GF/Frankf urt/DZ BANK An Rainer Krauser/GF/Frankfurt/DZ 10.02.2009 09:30 BANK@DZBANK Kopie Thema WG: EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 9 and IFRIC 16 Hallo Herr Krauser, bitte übernehmen Sie das. Danke. Viele Grüße Yvonne Donkoff F/GFZK Tel.: 860 - 4908 Fax: 860 - 1902 ----- Weitergeleitet von Yvonne Donkoff/GF/Frankfurt/DZ BANK am 10.02.2009 09:29 ----- EFRAG Newsletter An 09.02.2009 17:16 Yvonne Donkoff/GF/Frankfurt/DZ BANK@DZBANK Kopie Thema EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 9 and IFRIC 16 EFRAG has updated its website and is pleased to announce that it has published the following news item: EFRAG's draft comment letter on the ED of proposed amendments to IFRIC 9 and IFRIC 16 EFRAG has issued its draft comment letter on the Exposure Draft of proposed amendments to IFRIC 9 and IFRIC 16. The letter can be downloaded here. Comments can be sent by e-mail or our website by 25 February 2009. Read the complete News EFRAG AISBL – IVZW Square de Meeûs 35 B-1000 Brussels Tel: +32-(0)2 210 44 00 Fax : +32(0)2 210 44 01 E-mail: info@efrag.org Website: www.efrag.org To unsubscribe from this email service, please follow the link below. To unsubscribe click here