Public Benefit Entity International Financial Reporting Standard 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.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (superseded by PBE IFRS 17 for not-for-profit PBEs)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    1 Jan 2021 (superseded by PBE IFRS 17 for not-for-profit PBEs)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)

    Download
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