Home Pronouncements GAS 1a – Exempting Consolidated Financial Statements in accordance with § 292a of the Commercial Code -Consolidated financial statements in accordance with US GAAP: Goodwill and other non-current int

GAS 1a - Exempting Consolidated Financial Statements in accordance with § 292a of the Commercial Code -Consolidated financial statements in accordance with US GAAP: Goodwill and other non-current int

Publication Date:
06.04.2002
Withdrawal:
01.01.2007

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Status: Withdrawn with GAAS 2

  • Adopted by the German Accounting Standards Board (GASB) on 18 January 2002. Publication of the authoritative German version by the Federal Ministry of Justice pursuant to § 342 (2) HGB on 06 April 2002 (Federal Gazette No. 65, p. 7190)
  • Approval of the withdrawal by the German Accounting Standards Board (GASB) on 07 December 2004 (German Amendment Accounting Standard No. 2 – Withdrawal of GAS 1 and GAS 1a).  (Federal Gazette No 31 of 15 February 2005)
  • The Standard is applicable for the last time for a financial year beginning before 01 January 2005 in accordance with Article 58 (3) 4th sentence of the Implementation Law to the Commercial Code.
  • The Standard is applicable for the last time for a financial year beginning before 01 January 2007 by a group using the option in Article 57 1st sentence No. 2, 2nd sentence of the Implementation Law to the Commercial Code.