GAS 5-20 - Risk 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Status: Withdrawn with GAS 20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Amendment Accounting Standard No. 5 (GAAS 5) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.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.