IFRS 4 applies to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds, except for specified contracts covered by other Standards.

IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts . [ 1 ]

IFRS 4 © IFRS Foundation 1 International Financial Reporting Standard 4 Insurance Contracts Objective 1 The objective of this IFRS is to specify the financial reporting for insurance contracts by any entity that issues such contracts (described in this IFRS as an insurer) until the Board completes the second phase of

IFRS 4 is the International Financial Reporting Standard for insurance contracts, providing guidelines on accounting for insurance obligations.

1. Introduction to IFRS 4 Phase II – Four key concepts for Non-Life Insurers 2. Measurement Model – Building Block Approach – Onerous Contracts Test 3. Practical Considerations – Pricing Optimisation IFRS - Acronyms • IFRS - International Financial Reporting Standards • IASB - International Accounting Standards Board

IFRS 17 and IFRS 4 are both accounting standards issued by the International Accounting Standards Board (IASB) that pertain to insurance contracts. However, there are key differences between the two standards.

2024年3月6日 · Explore the nuances of IFRS 4 in our comprehensive guide. Demystify International Financial Reporting Standards with insights on insurance contracts, measurement, and more.