12. March 2015
The Draft German Accounting Standard No. 30 Accounting for Subsidiaries in Consolidated Financial Statements (D-GAS 30) is available (only in a German version). The aim of the standard is to explain and expand on the statutory provisions on accounting for subsidiaries in consolidated financial statements that govern the consolidation of subsidiaries using the purchase method of accounting, the treatment of any non-controlling interests and the accounting for goodwill or negative goodwill, and to clarify any issues in doubt.
The standard will supersede GAS 4 Acquisition Accounting in Consolidated Financial Statements.
The draft is open for comment until 22 May 2015 (Zimmerstr. 30, 10969 Berlin or email@example.com).