GAS 2-20 Cash Flow Statements of Insurance Entities
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Status: Withdrawn with GAS 21
With Publication of the authoritative German version of the GAS 21 Cash Flow Statements by the Federal Ministry of Justice under section 342(2) HGB on 8 April 2014 the GAS 2-20 Cash Flow Statements of Insurance Entities, issued on 20 December 1999 (Federal Gazette No. 103, p. 10192 of 31 May 2001), as amended by Article 3 of German Amendment Accounting Standard No. 4 (GAAS 4) issued on 5 January 2010 (Federal Gazette No 27a of 18 February 2010), is withdrawn.
It had to be applied for the last time to the financial year beginning before or on 31 December 2014.