international financial reporting standard insurance contracts

《international financial reporting standard insurance contracts》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、InternationalFinancialReportingStandard4InsuranceContractsIFRS4InternationalFinancialReportingStandard4InsuranceContractsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2006.IFRS4InsuranceContractswasissuedbytheInternationalAccountingStandardsBoard(IASB)inMarch2004.

2、IFRS4anditsaccompanyingdocumentshavebeenamendedbythefollowingpronouncements:??IFRS7FinancialInstruments:Disclosures(issuedAugust2005)??AmendmentstoIAS39andIFRS4—FinancialGuaranteeContracts(issuedAugust2005)??IFRS8OperatingSegments(issuedNovember2006).InDecember2005theIASBpublishedrevi

3、sedGuidanceonImplementingIFRS4.ThefollowingInterpretationreferstoIFRS4:??SIC-27EvaluatingtheSubstanceofTransactionsInvolvingtheLegalFormofaLease(asamendedin2004).??IASCF425IFRS4CONTENTSparagraphsINTRODUCTIONIN1–IN12INTERNATIONALFINANCIALREPORTINGSTANDARD4INSURANCECONTRACTSOBJECTIVE1SC

4、OPE2–12Embeddedderivatives7–9Unbundlingofdepositcomponents10–12RECOGNITIONANDMEASUREMENT13–35TemporaryexemptionfromsomeotherIFRSs13–20Liabilityadequacytest15–19Impairmentofreinsuranceassets20Changesinaccountingpolicies21–30Currentmarketinterestrates24Continuationofexistingpractices25P

5、rudence26Futureinvestmentmargins27–29Shadowaccounting30Insurancecontractsacquiredinabusinesscombinationorportfoliotransfer31–33Discretionaryparticipationfeatures34–35Discretionaryparticipationfeaturesininsurancecontracts34Discretionaryparticipationfeaturesinfinancialinstruments35DISCL

6、OSURE36–39Explanationofrecognisedamounts36–37Natureandextentofrisksarisingfrominsurancecontracts38–39AEFFECTIVEDATEANDTRANSITION40–45Disclosure42–44Redesignationoffinancialassets45APPENDICESADefinedtermsBDefinitionofaninsurancecontractCAmendmentstootherIFRSsAPPROVALOFIFRS4BYTHEBOARDAP

7、PROVALOFAMENDMENTSTOIAS39ANDIFRS4BYTHEBOARDBASISFORCONCLUSIONSIMPLEMENTATIONGUIDANCE??426IASCFIFRS4InternationalFinancialReportingStandard4InsuranceContracts(IFRS4)issetoutinparagraphs1–45andAppendicesA–C.Alltheparagraphshaveequalauthority.Paragraphsinboldtypestatethemainprinciples.Te

8、rmsde