ASCG IG 3 (IFRS) Selected IFRS Accounting Issues with a Particular Relevance to Macroeconomic and Entity-specific Crisis Situations

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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 3 (IFRS) was published on 16 December 2009 as AIC Application Advice (2009/02) and most recently amended on 12 July 2013.
  • The Implementation Guidance was editorially revised by resolution of the IFRS Technical Committee on 28 May 2020. References to IFRS were updated and terms used were adapted to the current status..