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  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (superseded by PBE IFRS 17 for not-for-profit PBEs)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2021

    Download

Previous versions

  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (superseded by PBE IFRS 17 for not-for-profit PBEs)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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