Our pronouncements

Standards, Interpretations, Implementation Guidance

How to order
The German Accounting Standards (GAS) can be purchased in printed form, can be downloaded from the online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a .PDF file at Genios.

Designation Title Effective Date
GAAS 8 22.09.2017
ASCG IG 3 (IFRS) n/a
ASCG IG 2 (IFRS) n/a
ASCG IG 1 (IFRS) n/a
Interpret. 3 (IFRS) n/a
Interpret. 2 (IFRS) n/a
Interpret. 1 (IFRS) n/a
GAAS 7 21.04.2016
GAAS 6 01.01.2016
GAAS 5 01.01.2010
GAAS 4 01.01.2010
GAAS 3 01.01.2006
GAAS 2 07.12.2004
GAAS 1 01.01.2003
GAS 24 01.01.2017
GAS 23 01.01.2017
GAS 22 01.01.2017
GAS 21 01.01.2015
GAS 20 01.01.2013
GAS 19 01.01.2011
GAS 18 01.01.2010
GAS 17 (amend 2010) 01.01.2010
GAS 17 n/a
GAS 16 21.06.2016
GAS 16 n/a
GAS 15a n/a
GAS 15 n/a
GAS 14 n/a
GAS 13 31.12.2015
GAS 12 n/a
GAS 11 n/a
GAS 10 n/a
GAS 9 01.01.2002
GAS 8 01.07.2001
GAS 7 30.06.2001
GAS 6 n/a
GAS 5-20 n/a
GAS 5-10 n/a
GAS 5 n/a
GAS 4 31.12.2000
GAS 3-20 n/a
GAS 3-10 n/a
GAS 3 01.01.1999
GAS 2-20 n/a
GAS 2-10 n/a
GAS 2 n/a
GAS 1 n/a
GAS 1a n/a