Dr. Hanne Böckem
Partner, Audit, DPP
KPMG AG Wirtschaftsprüfungsgesellschaft
+49 30 2068-4829 Dr. Hanne
Böckem
Phone number
The announcement of German Accounting Amendment Standard No. 14 (DRÄS 14) by the Federal Ministry of Justice in accordance with Section 342q (2) HGB was published in the official section of the Federal Gazette on 30 December 2024. The proper application of DRÄS 14 is thus associated with the presumption that the generally accepted accounting principles relating to group accounting have been observed.
German Accounting Amendment Standard No. 14 comprises amendments to DRS 18 Deferred Taxes (see EAN 23/2024).
GAS 14 is available in the Federal Gazette.
KPMG Express Accounting News
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