Home Pronouncements GAAS 12 Consultation on the amendment of the GAS 20 due to FüPoG II (Second Act on Leadership Positions)

GAAS 12 Consultation on the amendment of the GAS 20 due to FüPoG II (Second Act on Leadership Positions)

Publication Date:
11.02.2022
Effective Date:
11.02.2022

How to order
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Status: Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection

  • Adopted of GAAS 12 by the Accounting Standards Committee of Germany (ASCG) on 11 February 2022
  • Publication of the German Accounting Amendment Standard no. 12 with amendments to GAS 20 in the authoritative German version by the Federal Ministry of Justice under section 342(2) of the HGB on 7 March 2022.

 

Amendments of GAS 20

GAAS 12 includes amendments to GAS 20 due to the Act to Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in the Private Sector and the Public Sector (Second Act on Leadership Positions – FüPoG II).