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 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
    Additional material: NZ IFRS 4 IASB – 1 Jan 2020

Previous Versions

  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
*Additional Material is restricted to those with NZ-assigned IP addresses only.