000			01717nam a22002537a 4500
003			arcduce
005			20230217110129.0
007			ta
008			150521s2005 uk_||||| |||| 00| 0 eng d
020			_a1904230954
040			_aarcduce _carcduce
082	0		_221 _a657.730218
110	2		_94264 _aJunta de Normas Internacionales de Contabilidad
245	1	0	_aRevised guidance on implementing IFRS 4 insurance contracts / _cInternational Accounting Standards Board.
260			_aLondon : _bIASCF, _c2005
300			_a55 p.
505	0		_aIntroduction -- 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.
520	3		_aIFRS 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.
650		4	_aCONTRATOS DE SEGUROS _96452
653		4	_aNORMAS CONTABLES INTERNACIONALES
650		4	_aNORMAS INTERNACIONALES DE CONTABILIDAD _93468
942			_2ddc _cDOCU _jF 657.730218 J 18138
945			_aBEA _c2015-05-28
999			_c24480 _d24480