GAS 5-20 - Risk reporting by Insurance Enterprises
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Status: Withdrawn with GAS 20
With Publication of the authoritative German version of the GAS 20 Group Management Report by the Federal Ministry of Justice under section 342(2) HGB on 4 December 2012 the GAS 5-20 Risk Reporting by Insurance Entities , issued on 3 April 2001 (Federal Gazette No. 98b of 29 May 2001), as amended by Article 5 of German Amendment Accounting Standard No. 5 (GAAS 5) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.
It shall be applied for the last time to the financial year beginning before or on 31 December 2012.