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 |
gptkb:accounting_standard
|
| gptkbp:doesNotRegulate |
detailed measurement of insurance liabilities
|
| 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superseded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:International_Financial_Reporting_Standards_(IFRS)
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 4 Insurance Contracts
|