GAS 8 - Accounting for investments in associated enterprises in consolidated financial statements

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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Status: Withdrawn with GAS 26

  • GAS 8 Accounting for Investments in Associates in Consolidated Financial Statements of 3 April 2001 (Federal Gazette No. 98c of 29 May 2001), as most recently amended by German Amendment Accounting Standard No. 6 of 21 April 2016 (Federal Gazette AT 21 June 2016 B1), is withdrawn with GAS 26 Associates; it shall be applied for the last time to the financial year that begins before or on 31 December 2019