Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:standard
|
| gptkbp:allows |
temporary exemptions from certain IFRS requirements
|
| gptkbp:applies_to |
Insurance Contracts
|
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:effective_date |
1 January 2005
|
| gptkbp:followed_by |
gptkb:IFRS_17
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 4
|
| gptkbp:is_part_of |
gptkb:IFRS_Standards
|
| gptkbp:provides_information_on |
recognition and measurement of insurance contracts
|
| gptkbp:replaced_by |
IAS 39 for insurance contracts
|
| gptkbp:requires |
disclosure of insurance risk
|