Public Benefit Entity International Financial Reporting Standard 4

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• PBE IFRS 4 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (superseded by PBE IFRS 17 for not-for-profit PBEs)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

  Download

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  1 Jan 2021 (superseded by PBE IFRS 17 for not-for-profit PBEs)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

*Additional Material is restricted to those with NZ-assigned IP addresses only.