TY  - BOOK
ED  - Junta de Normas Internacionales de Contabilidad
TI  - Revised guidance on implementing IFRS 4 insurance contracts
SN  - 1904230954
U1  - 657.730218 21
PY  - 2005///
CY  - London
PB  - IASCF
KW  - CONTRATOS DE SEGUROS
KW  - NORMAS INTERNACIONALES DE CONTABILIDAD
KW  - NORMAS CONTABLES INTERNACIONALES
N1  - Introduction -- Definition of insurance contract -- Embedded derivatives -- Unbundling a deposit component -- Shadow accounting -- Disclosure: purpose of this guidance. Materiality. Explanation of recognised amounts -- Nature and extent of risks arising from insurance contracts -- Key performance indicators -- IG examples
N2  - IFRS 4 Insurance Contracts applies, with limited exceptions, to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds. In light of the IASB's comprehensive project on insurance contracts, the standard provides a temporary exemption from the requirements of some other IFRSs, including the requirement to consider IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors when selecting accounting policies for insurance contracts.
IFRS 4 was issued in March 2004 and applies to annual periods beginning on or after 1 January 2005
ER  -