GAS 3 - Segment reporting

Publication Date:: 20.12.1999
Effective Date:: 01.01.1999
Withdrawal:: 31.12.2020
Last Revision:: 22.09.2017

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Status: Withdrawn with GAS 28

With Publication of the authoritative German version of GAS 28 Segment Reporting by the Federal Ministry of Justice and Consumer Protection under section 342(2) of the HGB on 5 August 2020 the GAS 3 Segment Reporting issued on 20 December 1999 (Federal Gazette of 31 May 2000), as amended by Article 1 of German Amendment Accounting Standard No. 8 (GAAS 8) issued on 22 September 2017 (Federal Gazette AT 4 December 2017 B1), is withdrawn.
It had to be applied for the last time to the financial year beginning before or on 31 December 2020.