NZ IFRS 4
Insurance Contracts
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NZ IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (superseded by NZ IFRS 17)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: Aug 2020
-
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: Sept 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
-
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1 Jan 2020 (early adoption permitted - superseded by NZ IFRS 17)Date of issue: Nov 2012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: 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1 Jan 2019 (early adoption permitted - superseded by NZ IFRS 17)Date of issue: Nov 2012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: Feb 2018
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jan 2018 (superseded by NZ IFRS 17)Date of issue: Nov 2012
Date compiled to: Dec 2016
-
2017 Omnibus Amendments to NZ IFRS
Date of issue: Nov 2017
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Nov 2012
Date compiled to: Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
-
Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)Date of issue: May 2018
-
Amendments to NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jan 2018 Applying NZ IFRS 9 with NZ IFRS 4Date of issue: Nov 2016
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Apr 2015Date of issue: Nov 2012
Date compiled to: Dec 2014 (excl NZ IFRS 9 and NZ IFRS 15)
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jul 2014 -
Amendments to NZ IFRS 4 Appendix C Statutory Funds
Date of issue: Apr 2014
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jan 2014 -
Amendments to NZ IFRS 4 Appendix C arising from NZ IFRS 10
Date of issue: Oct 2013
-
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Jan 2013 -
NZ IFRS 4 – This version is effective for reporting periods beginning on or after
1 Dec 2012 -
Editorial Corrections
Date of issue: Sept 2012