GAS 3-20 - Segment reporting by insurance enterprises

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Status: Withdrawn with GAAS 6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 3-20 Segment Reporting by Insurance Entities, issued on 20 December 1999 (Federal Gazette No. 103, p. 10197 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Amendment Accounting Standard No.3 (GAAS 3) issued on 15 July 2005 (Federal Gazette No 164 of 31 August 2005), is withdrawn.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.