30. October 2015

23rd public meeting – ASCG adopted GAS 24

The ASCG adopted GAS 24 Intangible Assets in Consolidated Financial Statements in its 23rd public meeting. The standard shall be applied prospectively to annual periods beginning after 31 December 2016. GAS 24 will be transmitted to the Federal Ministry of Justice and Consumer Protection for publication under section 342(2) of the HGB.