GAAS 1 - German Amendment Accounting Standard

Publication Date:
Effective Date:

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 by the Federal Ministry of Justice

Adopted by the German Accounting Standards Board (GASB) on 7 November 2003, and issued as German Amendment Accounting Standard No. 1 (GAAS 1) on 2 July 2004 (Federal Gazette No. 121a)

Überarbeitete Standards

Amendments to:

    • GAS 2 Cash Flow Statements,
    • GAS 2-10 Cash Flow Statements of Financial Institutions,
    • GAS 2-20 Cash Flow Statements of Insurance  Entities,
    • GAS 3 Segment Reporting,
    •  GAS 3-10 Segment Reporting by Financial Institutes,
    • GAS 3-20 Segment Reporting by Insurance Enterprises,
    • GAS 4 Acquisition Accounting in Consolidated Financial Statements,
    • GAS 5 Risk Reporting,
    • GAS 5-10 Risk Reporting by Financial Institutions and Financial Service Institutions,
    • GAS 5-20 Risk reporting by Insurance Entities
    • GAS 6 Interim Financial Reporting,
    • GAS 7 Group Equity and Total Recognised Results,
    • GAS 8 Accounting for Investments in Associates in Consolidated Financial Statements,
    • GAS 9 Accounting for Investments in Joint Ventures in Consolidated Financial Statements,
    • GAS 10 Deferred Taxes in Consolidated Financial Statements
    • GAS 11 Related Party Disclosures
    • GAS 12 Non-current Intangible Assets and
    • GAS 13 Consistency Principle and Correction of Errors