GAS 3-10 - Segment reporting by financial institutions

Publication 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Status: Withdrawn with GAAS 6

  • With Publication of the authoritative German version of the German Amendment Accounting Standard No. 6 (GAAS 6) the Federal Ministry of Justice and Consumer Protection under section 342(2) HGB on 21 June 2016 the GAS 3-10 Segment Reporting by Financial Institutions, issued on 20 December 1999 (Federal Gazette No. 103, p. 10196 of 31 May 2000), as amended by Article 6 of German Amendment Accounting Standard No. 3 (GAAS 3) issued on 15 July 2005 (Federal Gazette No. 164 of 31 August 2005), is withdrawn.
  • It had to be applied for the last time to the financial year beginning before 1 January 2016.