GAS 15 - Management Reporting

Publication 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Status: Withdrawn with GAS 20

  • With Publication of the authoritative German version of the GAS 20 Group Management Report by the Federal Ministry of Justice under section 342(2) HGB on 4 December 2012 the GAS 15 Management Reporting, issued on 7 December 2004 (Federal Gazette No. 40a of 26 February 2005), as amended by Article 1 of German Amendment Accounting Standard No. 5 (GAAS 5) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.
  • It had to be applied for the last time to the financial year beginning before or on 31 December 2012.