GAAS 5 - German Amendment Accounting Standard

Publication Date:
Effective Date:

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 5 January 2010, and issued as German Amendment Accounting Standard No. 5 (GAAS 5) on 18 February 2010 (Federal Gazette No. 27a)

Revised Standards

Amendments to:

    • GAS 5 Risk Reporting,
    • GAS 5-10 Risk Reporting by Financial Institutions and Financial Service Institutions,
    • GAS 5-20 Risk reporting by Insurance Entities and
    • GAS 15 Management Reporting

Withdrawal of the standard GAS 15a Group Management Report Disclosures and Narrative Explanations Required by Takeover Law.