IFRS 4 applies to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds, except for specified contracts covered by other Standards.

IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts . [ 1 ]

IFRS 4 is the International Financial Reporting Standard for insurance contracts, providing guidelines on accounting for insurance obligations.

The objective of IFRS 4 is to specify the financial reporting for insurance contracts by any entity that issues such contracts (described in IFRS 4 as an insurer). insurance contracts that an entity issues and reinsurance contracts that it holds. financial instruments that it issues with a discretionary participation feature.

ifrs 4 簡覽 範圍 IFRS 4 適用於企業所發行之保險合約(包含再保險合約)及所持有之再保險合約。 定義 保險合約係指一方（保險人）藉由同意於特定之不確定未來事件（保險事件）對保單持有

The IFRS Interpretations Committee has considered some stakeholders' questions related to IFRS 4 Insurance Contracts. The Interpretations Committee explains in an agenda decision why it has not proposed a standard-setting project for the work plan.

《国际财务报告准则第4号——保险合同》（ifrs 4）的保险合同准则将 显著改变大多数承保人及签发具有相机参与分红特征金融工具的主体的主 要会计实务。

1. Introduction to IFRS 4 Phase II – Four key concepts for Non-Life Insurers 2. Measurement Model – Building Block Approach – Onerous Contracts Test 3. Practical Considerations – Pricing Optimisation IFRS - Acronyms • IFRS - International Financial Reporting Standards • IASB - International Accounting Standards Board

IFRS 4 Phase II fully effective? What remains? What’s the issue? In 2014 and 2015, the IASB has changed course ... Initial recognition (It’s the same!) HOWEVER, this causes an issue where an entity uses a derivative instrument to protect itself from financial risk arising from guarantees or options embedded within a product.

2023年1月1日 · IFRS 4 Insurance Contracts provides guidance on the accounting treatment of all insurance contracts except for specific contracts covered by other standards. This page provides information on the standard and recent amendments, alongside ICAEW factsheets and guides.