GAAS 14 Amendments to GAS 18 Deferred Taxes in Consolidated Financial Statements

Publication Date:: 28.05.2024
Effective Date:: 28.05.2024

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Status: Publication of the authoritative German version by the Federal Ministry of Justice

Adopted by the Accounting Standards Committee of Germany (ASCG) on 28 May 2024.

Publication of the German Accounting Amendment Standard no. 14 with amendments to GAS 18 in the authoritative German version by the Federal Ministry of Justice under section 342q(2) of the HGB on 30 December 2024 (BAnz AT 30.12.2024 B2).

Amendments to GAS 18

GAAS 14 makes amendments to GAS 18 Deferred Taxes in Consolidated Financial Statements.