GAS 5-20 - Risk reporting by Insurance Enterprises

Publication Date:: 03.04.2001
Withdrawal:: 31.12.2012

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Status: Withdrawn with GAS 20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Accounting Standard No. 5 (GAAS 5) issued on 5 January 2010 (Federal Gazette No. 27a of 18 February 2010), is withdrawn.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