Home Pronouncements GAAS 13 Amendments to GAS 20 Group Management Report and GAS 21 Cash Flow Statements

GAAS 13 Amendments to GAS 20 Group Management Report and GAS 21 Cash Flow Statements

Publication Date:
16.06.2023
Effective Date:
16.06.2023

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

  • Adopted by the Accounting Standards Committee of Germany (ASCG) on 16 June 2023.
  • Publication of the German Accounting Amendment Standard no. 13 with amendments to GAS 20 and GAS 21 in the authoritative German version by the Federal Ministry of Justice under section 342(2) of the HGB on 27 July 2023.

Änderungen an DRS 20 und DRS 21

GAAS 13 makes amendments to GAS 20 Group Management Report an GAS 21 Cash Flow Statements.