PBE IFRS 4

Insurance Contracts

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

  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

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

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IFRS 4 IASB – 1 Jan 2016
  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

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

    Date of issue: May 2013