GAAS 3 - German Amendment Accounting Standard

Publication Date:: 15.07.2005
Effective Date:: 01.01.2006

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: Publication by the Federal Ministry of Justice

Adopted by the German Accounting Standards Board (GASB) on 15 July 2005, and issued as German Amendment Accounting Standard No. 3 (GAAS 3) on 31 August 2005 (Federal Gazette No. 164)

Revised Standards

Amendments to:

GAS 2 Cash Flow Statements,
GAS 2-10 Cash Flow Statements of Financial Institutions,
GAS 2-20 Cash Flow Statements of Insurance Entities,
GAS 3 Segment Reporting,
GAS 3-10 Segment Reporting by Financial Institutes,
GAS 3-20 Segment Reporting by Insurance Enterprises,
GAS 4 Acquisition Accounting in Consolidated Financial Statements,
GAS 5 Risk Reporting,
GAS 5-10 Risk Reporting by Financial Institutions and Financial Service Institutions,
GAS 5-20 Risk reporting by Insurance Entities
GAS 6 Interim Financial Reporting,
GAS 7 Group Equity and Total Recognised Results,
GAS 8 Accounting for Investments in Associates in Consolidated Financial Statements,
GAS 9 Accounting for Investments in Joint Ventures in Consolidated Financial Statements,
GAS 10 Deferred Taxes in Consolidated Financial Statements
GAS 11 Related Party Disclosures
GAS 12 Non-current Intangible Assets
GAS 13 Consistency Principle and Correction of Errors and
GAS 14 Foreign Currency Transaltion