Home Pronouncements GAS 2 – Cash flow statements

GAS 2 - Cash flow statements

Publication Date:
31.05.2000
Withdrawal:
31.12.2014

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Status: Withdrawn with GAS 21

  • With Publication of the authoritative German version of the GAS 21 Cash Flow Statements by the Federal Ministry of Justice under section 342(2) HGB on 8 April 2014 the GAS 2 Cash Flow Statements, issued on 29 October 1999 (Federal Gazette No. 103, p. 10189 of 31 May 2001), as amended by Article 1 of German Amendment Accounting Standard No. 4 (GAAS 4) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.
  • It had to be applied for the last time to the financial year beginning before or on 31 December 2014.