ASCG IG 2 (IFRS) Accounting for Costs of Registration in accordance with the EU REACH Regulation
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: Approved by the ASCG
ASCG Implementation Guidance 2 (IFRS) was published on 2 November 2009 as AIC Application Advice IFRS (2009/01).
The Implementation Guidance was adopted by the IFRS Committee at its meeting on 12 July 2013 with revised title and with amendments.