NZ IFRS 4

Insurance Contracts

Specifies the financial reporting for insurance contracts issued by an entity and the financial reporting requirements for insurance activities.

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - superseded by NZ IFRS 17)

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2018

  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020

  • Extension of the Temporary Exemption from Applying NZ IFRS 9 (Amendments to NZ IFRS 4) – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Aug 2020

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (superseded by NZ IFRS 17)

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016

  • 2017 Omnibus Amendments to NZ IFRS

    Date of issue: Nov 2017

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

  • Amendments to NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Applying NZ IFRS 9 with NZ IFRS 4

    Date of issue: Nov 2016

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2014 (excl NZ IFRS 9 and NZ IFRS 15)

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

  • Amendments to NZ IFRS 4 Appendix C Statutory Funds

    Date of issue: Apr 2014

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2014

  • Amendments to NZ IFRS 4 Appendix C arising from NZ IFRS 10

    Date of issue: Oct 2013

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

  • Editorial Corrections

    Date of issue: Sep 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.