Statements (23)
Predicate | Object |
---|---|
gptkbp:instanceOf |
gptkb:International_Standard
|
gptkbp:allows |
temporary exemption from IFRS 9 for some insurers
|
gptkbp:appliesTo |
insurance contracts
|
gptkbp:category |
accounting standard
|
gptkbp:doesNotRegulate |
detailed measurement of insurance liabilities
|
https://www.w3.org/2000/01/rdf-schema#label |
IFRS 4 Insurance Contracts
|
gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
March 2004 |
gptkbp:objective |
specify financial reporting for insurance contracts
|
gptkbp:permits |
continued use of existing accounting policies for insurance contracts
|
gptkbp:relatedStandard |
gptkb:IFRS_17_Insurance_Contracts
gptkb:IFRS_9_Financial_Instruments |
gptkbp:replacedBy |
gptkb:IFRS_17_Insurance_Contracts
January 2023 |
gptkbp:requires |
impairment test for reinsurance assets
liability adequacy test disclosure of information about insurance contracts |
gptkbp:scope |
financial instruments with discretionary participation features
insurance contracts issued by entities reinsurance contracts held |
gptkbp:status |
superseded
|
gptkbp:bfsParent |
gptkb:IFRS
|
gptkbp:bfsLayer |
5
|