NZ IFRS 4 Insurance Contracts

  • For-profit

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  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (superseded by NZ IFRS 17)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

Amendments

  • Interest Rate Benchmark Reform - Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2020
  • Extension of the Temporary Exemption from Applying NZ IFRS 9 (Amendments to NZ IFRS 4) – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Aug 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  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (superseded by NZ IFRS 17)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    1 Jan 2020 (early adoption permitted - superseded by NZ IFRS 17)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
  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - superseded by NZ IFRS 17)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018
*Additional Material is restricted to those with NZ-assigned IP addresses only.