Home Pronouncements GAS 10 – Deferred taxes in consolidated financial statements

GAS 10 - Deferred taxes in consolidated financial statements

Publication Date:
18.01.2002
Withdrawal:
31.12.2009

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Status: Withdrawn with GAAS 4

  • GAS 10 Deferred Taxes in Consolidated Financial Statements issued on 18 January 2002 (Federal Gazette No. 66a of 9 April 2002), amended by Article 15 of German Amendment Accounting Standard No. 1 (GAAS 1) issued on 7 November 2003 (Federal Gazette No. 121a of 2 July 2004), and amended by Article 15 of German Amendment Accounting Standard No. 3 (GAAS 3) issued on 15 July 2005 (Federal Gazette No. 164 of 31 August 2005), is withdrawn with Publication of the revised authoritative German version of German Amendment Accounting Standard No. 4 (GAAS 4) by the Federal Ministry of Justice under section 342(2) HGB on 18 February 2010 (Federal Gazette No. 27a).
  • It shall be applied for the last time to the financial year beginning before or on 31 December 2009.