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  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (superseded by NZ IFRS 17)

    Date of issue: Nov 2012

    Date compiled to: 30 Sep 2020

Previous versions

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (superseded by NZ IFRS 17)

    Date of issue: Nov 2012

    Date compiled to: 20 Aug 2020

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted - superseded by NZ IFRS 17)

    Date of issue: Nov 2012

    Date compiled to: 31 Jan 2019

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