GAAS 11 - Amendments GAS 18 Deferred Taxes and GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements and GAS 26 Associates
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 of the authoritative German version by the Federal Ministry of Justice and Consumer Protection
Adopted of GAAS 11 by the Accounting Standards Committee of Germany (ASCG) on 9 March 2021.
Publication of the German Accounting Amendment Standard no. 11 in the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 2 June 2021.
Revised Standards, especially GAS 18
GAAS 11 aims at clarifications to GAS 18 Deferred Taxes.
In addition, some editorial amendments to other standards are addressed.
GAS 23 Accounting for Subsidiaries in Consolidated Financial Statements