Home Pronouncements 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

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

Publication Date:
17.10.2019
Effective Date:
17.10.2019

How to order
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.

Status: Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection

  • Adopted of GAAS 10 by the Accounting Standards Committee of Germany (ASCG) on 17 October 2019.
  • Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 20 December 2019.

Revised Standards, especially GAS 25

GAAS 10 aims at clarifications to GAS 25 Foreign Currency Translation in Consolidated Financial Statements.

In addition, some editorial amendments to other standards are addressed. These amendments are limited to modified paragraphs in the German Securities Trading Act.

  • GAS 16 Half-yearly Financial Reporting
  • GAS 19 Duty to Prepare Consolidated  Financial Statements, Basis of Consolidation
  • GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements