GAS 7 - Group equity and total recognised results

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Status: Withdrawn with GAS 22

  • GAS 7 Group Equity and Total Recognised Results issued on 3 April 2001 (Federal Gazette of 26 April 2001), most recently amended by German Amendment Accounting Standard No. 4 issued on 5 January 2010 (Federal Gazette of 18 February 2010), is withdrawn with GAS 22 Group Equity; it shall be applied for the last time to the financial year beginning before 1 January 2017.