Home Pronouncements GAS 12 – Non-current Intangible Assets

GAS 12 - Non-current Intangible Assets

Publication Date:
08.07.2002
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Status: Withdrawn with GAAS 4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 12 Non-current Intangible Assets issued on 8 July 2002 (Federal Gazette No. 197a of 22 October 2002), amended by Article 17 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 17 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Amendment Accounting Standard No. 3 (GAAS 3) issued on 15 July 2005 (Federal Gazette No. 164 of 31 August 2005), is withdrawn with Publication of the revised authoritative German version of German Amendment Accounting Standard No. 4 (GAAS 4) by the Federal Ministry of Justice under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.