GAAS 4 - 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 5 January 2010, and issued as German Amendment Accounting Standard No. 4 (GAAS 4) on 18 February 2010 (Federal Gazette No. 27a)

Revised 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 4 Acquisition Accounting in Consolidated Financial Statements,
    • 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 and
    • GAS 13 Consistency Principle and Correction of Errors

Withdrawal of the standards GAS 11 Related Party Disclosure and GAS 12 Non-current Intangible Assets and GAS 14 Foreign Currency Translation.