Siemens 2014 Annual Report Download - page 246
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246
The Consolidated Financial Statements
are prepared in accordance with Inter-
national Financial Reporting Standards
(IFRS) as adopted by the European Union
(EU), the supplementary requirements
of German law pursuant to Section
a () of the German Commercial Code
(Handels gesetzbuch) and full IFRS as
issued by the Inter national Accounting
Standards Board (IASB). They give a true
and fair view of the net assets, financial
position and results of operations
of the group in accordance with these
requirements.
WWW.SIEMENS.COM/AR/CONSOLIDATED- FINANCIAL-STATEMENTS