Home Pronouncements GAAS 9 – Amendments to GAS 17 (amended 2010) Reporting on the Remuneration of Members of Governing Bodies and Amendments to GAS 20 Group Management Report

GAAS 9 - Amendments to GAS 17 (amended 2010) Reporting on the Remuneration of Members of Governing Bodies and Amendments to GAS 20 Group Management Report

Publication Date:
17.10.2019

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: Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection

  • Adopted of GAAS 9 by the Accounting Standards Committee of Germany (ASCG) on 24 October 2019. 
  • Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 9 April 2020.

Überarbeitete Standards DRS 17 und DRS 20

The German Accounting Amendment Standard No. 9 (GAAS 9)  includes changes to the amendments to the GAS 17 (amended 2010) Reporting on the Remuneration of Members of Governing Bodies and amendments to the  GAS 20 Group Management Report.

Since the legislative procedure for ARUG II has not yet been completed, the Standard was adopted subject to any changes in content or timing.