Home Pronouncements GAAS 11 – Amendments GAS 18 Deferred Taxes and GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements and GAS 26 Associates

GAAS 11 - Amendments GAS 18 Deferred Taxes and GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements and GAS 26 Associates

Publication Date:
09.03.2021
Effective Date:
09.03.2021

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 11 by the Accounting Standards Committee of Germany (ASCG) on 9 March 2021.
  • Publication of the German Accounting Amendment Standard no. 11  in the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 2 June 2021.

Revised Standards, especially GAS 18

GAAS 11 aims at clarifications to GAS 18 Deferred Taxes.

In addition, some editorial amendments to other standards are addressed.

  • GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements
  • GAS 26 Associates