GAS 4 - Accounting for acquisitions in consolidated financial statements

Publication Date:: 29.08.2000
Effective Date:: 31.12.2000
Withdrawal:: 31.12.2016
Last revision:: 22.09.2017

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Status: Withdrawn with GAS 23

With Publication of the authoritative German version of GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 23 February 2016 the GAS 4 Acquisition Accounting in Consolidated Financial Statements issued on 29 August 2000 (Federal Gazette No. 245b of 30 December 2000), as amended by Article 4 of German Amendment Accounting Standard No. 4 issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.
Revised paragraph 1a adopted by the Accounting Standards Committee of Germany (ASCG) on 22 September 2017. Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 4 December 2017.
It shall be applied for the last time to the financial year beginning before or on 31 December 2016.