tailieunhanh - International Financial Reporting Standard 4: Insurance contracts

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance contracts was issued by the International Accounting Standards Board (IASB) in March 2004. | IFRS 4 International Financial Reporting Standard 4 Insurance Contracts This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004. IFRS 4 and its accompanying documents have been amended by the following IFRSs: • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) (issued August 2005) • IFRS 8 Operating Segments (issued November 2006)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008).† In December 2005 the IASB published revised Guidance on implementing IFRS 4. The following Interpretation refers to IFRS 4: • SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (as amended in 2004). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 535 IFRS 4 INTRODUCTION IN1–IN11 INTERNATIONAL FINANCIAL REPORTING STANDARD 4 INSURANCE CONTRACTS OBJECTIVE 1 SCOPE 2–12 Embedded derivatives 7–9 Unbundling of deposit components 10–12 RECOGNITION AND MEASUREMENT 13–35 Temporary exemption from some other IFRSs 13–20 Liability adequacy test Impairment of reinsurance assets 15–19 20 Changes in accounting policies 21–30 Current market interest rates Continuation of existing practices Prudence Future investment margins Shadow accounting 24 25 26 27–29 30 Insurance contracts acquired in a business combination or portfolio transfer 31–33 Discretionary participation features 34–35 Discretionary participation features in insurance contracts Discretionary participation features in financial instruments DISCLOSURE 34 35 36–39 Explanation of recognised amounts 36–37 Nature and extent of risks arising from insurance .

• Tiêu chuẩn - Qui chuẩn
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Insurance contracts
• Accounting policies
• Future investment margins
• Current market interest rates