Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
entities issuing insurance contracts
|
| gptkbp:doesNotRegulate |
accounting for assets backing insurance contracts
accounting for financial instruments held by insurers |
| gptkbp:fullName |
International Financial Reporting Standard 4
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 4
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:purpose |
to specify the financial reporting for insurance contracts
|
| gptkbp:replacedBy |
gptkb:IFRS_17
|
| gptkbp:replacedDate |
January 1, 2023
|
| gptkbp:requiresDisclosureOf |
disclosures about insurance contracts
|
| gptkbp:startDate |
January 1, 2005
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
insurance contracts
|
| gptkbp:transition |
temporary standard pending completion of insurance contracts project
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|