GAS 6 - 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Status: Withdrawn with GAS 16

  • With Publication oft the revised authoritative German version by the Federal Ministry of Justice under section 342(2) HGB on 24 July 2008 (Federal Gazette No. 110a) the GAS 6 Interim Financial Reporting, issued on 11 January 2001 (Federal Gazette No. 30a of 13 February 2001), as amended by Article 11 of German Amendment Accounting Standard No. 3 (GAAS 3) issued on 15 July 2005 (Federal Gazette No. 164 of 31 August 2005), is withdrawn.
  • It shall be applied for the last time to the financial year beginning before or on 31 December 2007.