28. July 2023
The Federal Ministry of Justice published the German Accounting Amendment Standard No. 13 (GAAS 13) in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 27 July 2023 (only in a German version).
The subject of GAAS 13 are amendments to GAS 20 Group Management Report and GAS 21 Cash Flow Statements. The amendment standard supplements regulations on the following topics in GAS 20 and GAS 21:
The amendment standard shall be applied for the first time to the financial year beginning after 31 December 2022. Early application is permitted.
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