GAS 15a - Management Report Disclosures and Narrative Explanations Required by Takeover Law

Publication Date:: 07.12.2007
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Status: Withdrawn with GAAS 5

GAS 15a Group Management Report Disclosures and Narrative Explanations Required by Takeover Law issued on 7 December 2007 (Federal Gazette No. 82 of 5 June 2008), is withdrawn with Publication of the revised authoritative German version of German Amendment Accounting Standard No. 5 (GAAS 5) by the Federal Ministry of Justice under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.