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Description :
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IFRS 4 requires entities to make limited improvements in accounting for insurance contracts and provides certain exceptions to the general hierarchy of international accounting standards pending completion of a definitive standard on accounting for insurance contracts (Phase II). It also requires disclosure of information about insurance contracts issued by the entity.
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Working groups :
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EFRAG Technical Expert Group (EFRAG TEG) -
Insurance Accounting Working Group (IAWG) -
EFRAG Secretariat -
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Current Project Status :
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Published in Official Journal
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Efrag Output
No 'Efrag Output'
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
No 'Linked News Items'
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