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Standards, Interpretations, Implementation Guidance

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The German Accounting Standards (GAS) can be purchased here in printed form or as a online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a PDF file at Genios.

Designation Title Effective Date
GAAS 12 GAAS 12 Consultation on the amendment of the GAS 20 due to FüPoG II (Second Act on Leadership Positions) 11.02.2022
GAAS 13 GAAS 13 Amendments to GAS 20 Group Management Report and GAS 21 Cash Flow Statements 16.06.2023
GAAS 11 GAAS 11 – Amendments GAS 18 Deferred Taxes and GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements and GAS 26 Associates 09.03.2021
GAS 28 GAS 28 Segment reporting 01.01.2021
GAAS 9 GAAS 9 – Amendments to GAS 17 (amended 2010) Reporting on the Remuneration of Members of Governing Bodies and Amendments to GAS 20 Group Management Report n/a
GAAS 10 GAAS 10 – Amendments to GAS 25 Foreign Currency Translatio in Consolidated Statements and GAS 16 Half-yearly Financial Reporting, GAS 19 Duty to Prepare Consolidated Financial Statements, Basis of Consolidation and GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements 17.10.2019
GAS 27 GAS 27 Proportionate Consolidation 01.01.2020
GAS 26 GAS 26 Associates 01.01.2020
Interpret. 4 (IFRS) ASCG Interpretation 4 (IFRS) Accounting for Interest and Penalties Related to Income Taxes under IFRSs 01.01.2018
GAS 25 GAS 25 Foreign Currency Translation in Consolidated Financial Statements 01.01.2019
GAAS 8 GAAS 8 – Amendments to GAS 20 Group Management Report 22.09.2017
ASCG IG 3 (IFRS) ASCG IG 3 (IFRS) Selected IFRS Accounting Issues with a Particular Relevance to Macroeconomic and Entity-specific Crisis Situations n/a
ASCG IG 2 (IFRS) ASCG IG 2 (IFRS) Accounting for Costs of Registration in accordance with the EU REACH Regulation n/a
ASCG IG 1 (IFRS) ASCG IG 1 (IFRS) Specific Issues Relating to Accounting for Partial Retirement Arrangements in Accordance with IFRSs n/a
Interpret. 3 (IFRS) ASCG Interpretation 3 (IFRS) Interpretation Issues relating to Puttable Financial Instruments in Accordance with IAS 32 n/a
Interpret. 2 (IFRS) ASCG Interpretation 2 (IFRS) Obligation to Dispose of Electrical and Electronic Equipment n/a
Interpret. 1 (IFRS) ASCG Interpretation 1 (IFRS) The Current/Non-current Classification in the Statement of Financial Position under IAS 1 Presentation of Financial Statements n/a
GAAS 7 GAAS 7 – German Amendment Accounting Standard 21.04.2016
GAAS 6 GAAS 6 – German Amendment Accounting Standard 01.01.2016
GAAS 5 GAAS 5 – German Amendment Accounting Standard 01.01.2010
GAAS 4 GAAS 4 – German Amendment Accounting Standard 01.01.2010
GAAS 3 GAAS 3 – German Amendment Accounting Standard 01.01.2006
GAAS 2 GAAS 2 – Withdrawal of GAS 1 and GAS 1a 07.12.2004
GAAS 1 GAAS 1 – German Amendment Accounting Standard 01.01.2003
GAS 24 GAS 24 – Intangible Assets in Consolidated Financial Statements 01.01.2017
GAS 23 GAS 23 – Accounting for Subsidiaries in Consolidated Financial Statements 01.01.2017
GAS 22 GAS 22 – Group Equity 01.01.2017
GAS 21 GAS 21 – Cash Flow Statements 01.01.2015
GAS 20 GAS 20 – Group Management Report 01.01.2013
GAS 19 GAS 19 – Duty to Prepare Consolidated Financial Statements, Basis of Consolidation 01.01.2011
GAS 18 GAS 18 – Deferred Tax 01.01.2010
GAS 17 GAS 17 – Reporting on the Remuneration of Members of Governing Bodies 01.01.2010
GAS 17 GAS 17 – Reporting on the Remuneration of Members of Governing Bodies n/a
GAS 16 GAS 16 – Half-yearly Financial Reporting 21.06.2016
GAS 16 GAS 16 – Interim Financial Reporting n/a
GAS 15a GAS 15a – Management Report Disclosures and Narrative Explanations Required by Takeover Law n/a
GAS 15 GAS 15 – Management Reporting n/a
GAS 14 GAS 14 – Foreign Currency Translation n/a
GAS 13 GAS 13 – Consistency Principle and Correction of Errors 31.12.2015
GAS 12 GAS 12 – Non-current Intangible Assets n/a
GAS 11 GAS 11 – Related Party Disclosures n/a
GAS 10 GAS 10 – Deferred taxes in consolidated financial statements n/a
GAS 9 GAS 9 – Accounting for Investments in Joint Ventures in Consolidated Financial Statements n/a
GAS 8 GAS 8 – Accounting for investments in associated enterprises in consolidated financial statements n/a
GAS 7 GAS 7 – Group equity and total recognised results n/a
GAS 6 GAS 6 – Interim Financial Reporting n/a
GAS 5-20 GAS 5-20 – Risk reporting by Insurance Enterprises n/a
GAS 5-10 GAS 5-10 – Risk Reporting by Financial Institutions and Financial Service Institutions n/a
GAS 5 GAS 5 – Risk reporting n/a
GAS 4 GAS 4 – Accounting for acquisitions in consolidated financial statements 31.12.2000
GAS 3-20 GAS 3-20 – Segment reporting by insurance enterprises n/a
GAS 3-10 GAS 3-10 – Segment reporting by financial institutions n/a
GAS 3 GAS 3 – Segment reporting 01.01.1999
GAS 2-20 GAS 2-20 Cash Flow Statements of Insurance Entities n/a
GAS 2-10 GAS 2-10 Cash Flow Statements of Financial Institutions n/a
GAS 2 GAS 2 – Cash flow statements n/a
GAS 1 GAS 1 – Exempting Consolidated Financial Statements in accordance with §292a HGB n/a
GAS 1a GAS 1a – Exempting Consolidated Financial Statements in accordance with § 292a of the Commercial Code -Consolidated financial statements in accordance with US GAAP: Goodwill and other non-current int n/a

Other pronouncements

Designation Title End of Commenting Period
Further pronouncements Pilot Group SME Reporting: Assessment of the Principal Adverse Impact Indicators n/a
Further pronouncements ASCG submission on ESRS implementation on EFRAG ESRS Q&A platform n/a
Further pronouncements DRSC’s Survey on the Implementation of ESRS at the German DAX 40 Companies n/a
Further pronouncements Critical success factors for EFRAG standard setting in the area of sustainability reporting n/a
Further pronouncements Initial Reaction of the ASCG on the Working Papers of EFRAG’s Project Task Force on European Sustainability Reporting Standards (PTF-ESRS) n/a
Further pronouncements Pilot Group SME Reporting: Key Issues Paper for Future Sustainability Reporting by SMEs n/a
Further pronouncements DRSC high-level recommendations to EFRAG on the development of sector-specific standards n/a
Further pronouncements Getting it right! Proposals for ensuring the success of EFRAG’s consultation process on ESRS n/a
Further pronouncements Towards better Sustainability Reporting – Call for an Integrated Reporting Option n/a
Further pronouncements Submission to the European Commission regarding Several application issues arising from Article 8 of the EU Taxonomy Regulation n/a
Further pronouncements Results of the ASCG survey on the IASB agenda consultation n/a
Further pronouncements Key messages of the ASCG Administrative Board on the proposal for a CSRD n/a
Issues paper Consolidated Financial Reporting by Insurance Enterprises n/a
Staff Note ASCG Staff Note on IFRIC 8 n/a
IFRIC submission IFRIC submission: Classification of capital instruments as equity or debt instruments in the accounts of the investor n/a
Study Final Report of the Survey on the IFRS for SMEs among German “small” publicly traded entities n/a
Study Final Report of the Survey on the IFRS for SMEs among German SMEs n/a
PAAinE PAAinE DP Performance Reporting – summary of comments in response to the European Discussion Paper n/a
PAAinE PAAinE The Financial Reporting of Pensions – Feedback and Redeliberations n/a
PAAinE PAAinE DP Performance Reporting n/a
Study Financial Reporting from the Perspective of Banks as a major User Group of Financial Statements n/a
Study Attitudes towards Fair Value and Other Measurement Concepts: An Evaluation of their Decision Usefulness (Fair Value-Study) n/a
Study Report on the SME field test in Germany n/a
PAAinE PAAinE DP The Financial Reporting of Pensions n/a
PAAinE PAAinE DP Distinguishing between Liabilities and Equity n/a
Study Final Report of the Survey on the ED-IFRS for SMEs among German SMEs n/a
PAAinE PAAinE DP Revenue Recognition – A European Contribution n/a