PBE IFRS 4 Insurance Contracts

  • Not-for-profit
  • Public Sector

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    1 Jan 2021 (superseded by PBE IFRS 17 for not-for-profit PBEs)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)

Previous version

  • 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)
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