GAAS 6 - 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 and Consumer Protection

The ASCG adopted German Amendment Accounting Standard No. 6 (GAAS 6) on 21 April 2016. Publication of the authoritative German version by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 21 June 2016.

Revised Standards

Amendments to

    • GAS 3 Segment Reporting,
    • GAS 8 Accounting for Investments in Associates in Consolidated Financial Statements,
    • GAS 9 Accounting for Investments in Joint, Ventures in Consolidated Financial Statements
    • GAS 13 Consistency Principle and Correction of Error,
    • GAS 17 (amended 2010) Reporting on the Remuneration of Members of Governing Bodies,
    • GAS 18 Deferred Taxes,
    • GAS 19 Duty to Prepare Consolidated Financial Statements, Basis of Consolidation,
    • GAS 20 Group Management Reporting and
    • GAS 21 Cash Flow Statements.

Withdrawal of the standards GAS 3-10 Segment Reporting by Financial Institutes and GAS 3-20 Segment Reporting by Insurance Enterprises.