ASCG IG 1 (IFRS) Specific Issues Relating to Accounting for Partial Retirement Arrangements in Accordance with IFRSs

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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: Approved by the ASCG

  • ASCG Implementation Guidance 1 (IFRS) was published on 11 December 2012.
  • The Implementation Guidance was adopted by the IFRS Committee at its meeting on 12 July 2013 with amendments to the introduction of the pronouncement.