GAS 16 - Interim Financial 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Status: Withdrawn with GAS 16 Half-yearly Financial Reporting

  • GAS 16 Interim Financial reporting issues on 5 May 2008 (Federal Gazette No. 110a of 24 July 2008), as amended by Article 3 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Amendment Accounting Standard No. 5 (GAAS 5) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.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 shall be applied for the last time to interim reports that follow a financial year in which GAS 20 hast not been applied.