Home Pronouncements GAS 9 – Accounting for Investments in Joint Ventures in Consolidated Financial Statements

GAS 9 - Accounting for Investments in Joint Ventures in Consolidated Financial Statements

Publication Date:
13.09.2001
Withdrawal:
31.12.2019

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Status: Withdrawn with GAS 27

  • GAS 9 Accounting for Investments in Joint Ventures in Consolidated Financial Statements of 13 September 2001 (Federal Gazette No. 231a of 11 December 2001), as most recently amended by German Amendment Accounting Standard No. 6 of 21 April 2016 (Federal Gazette AT 21 June 2016 B1), is withdrawn with GAS 27 Proportionate Consolidation; it shall be applied for the last time to the financial year that begins before or on 31 December 2019.