Home Pronouncements GAAS 2 – Withdrawal of GAS 1 and GAS 1a

GAAS 2 - Withdrawal of GAS 1 and GAS 1a

Publication Date:
07.12.2004
Effective Date:
07.12.2004

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 December 2004, and issued as German Amendment Accounting Standard No. 2 (GAAS 2) – Withdrawal of GAS 1 and GAS 1a –  on 15 February 2005 (Federal Gazette No. 31, p. 2381)

Revised Standards

Withdrawal of the standards

  • GAS 1 Exempting Consolidated Financial Statements in Accordance with § 292 of the Commercial Code and
  • GAS 1a Exempting Consolidated Financial Statements in Accordance with § 292 of the Commercial Code – Consolidated Financial Statements in Accordance with US GAAP: Goodwill and Other Non-current Intangible Assets