PBE IFRS 4

Insurance Contracts


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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  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (superseded by PBE IFRS 17 for not-for-profit PBEs)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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Previous versions

  • 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    1 Jan 2021 (superseded by PBE IFRS 17 for not-for-profit PBEs)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: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

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