IFRS4 Insurance Contracts

《IFRS4 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、IFRS4InternationalFinancialReportingStandard4InsuranceContractsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IFRS4InsuranceContractswasissuedbytheInternationalAccountingStandardsBoard(IAS

2、B)inMarch2004.IFRS4anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•IFRS7FinancialInstruments:Disclosures(issuedAugust2005)•FinancialGuaranteeContracts(AmendmentstoIAS39andIFRS4)(issuedAugust2005)•IFRS8OperatingSegments(issuedNovember2006)*•

3、IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS3BusinessCombinations(asrevisedinJanuary2008)†•IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008)†•ImprovingDisclosuresaboutFinancialInstruments(AmendmentstoIFRS7)(i

4、ssuedMarch2009).*InDecember2005theIASBpublishedrevisedGuidanceonimplementingIFRS4.Amendmentswithaneffectivedatelaterthan1January2011IFRS4anditsaccompanyingdocumentshavebeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendment

5、shaveaneffectivedateof1January2013andarethereforenotincludedinthisedition.ThefollowingInterpretationreferstoIFRS4:•SIC-27EvaluatingtheSubstanceofTransactionsInvolvingtheLegalFormofaLease(asamendedin2004).*effectivedate1January2009†effectivedate1July2009©I

6、FRSFoundation591IFRS4CONTENTSparagraphsINTRODUCTIONIN1–IN11INTERNATIONALFINANCIALREPORTINGSTANDARD4INSURANCECONTRACTSOBJECTIVE1SCOPE2–12Embeddedderivatives7–9Unbundlingofdepositcomponents10–12RECOGNITIONANDMEASUREMENT13–35TemporaryexemptionfromsomeotherIF

7、RSs13–20Liabilityadequacytest15–19Impairmentofreinsuranceassets20Changesinaccountingpolicies21–30Currentmarketinterestrates24Continuationofexistingpractices25Prudence26Futureinvestmentmargins27–29Shadowaccounting30Insurancecontractsacquiredinabusinesscomb

8、inationorportfoliotransfer31–33Discretionaryparticipationfeatures34–35Discretionaryparticipationfeaturesininsurancecontracts34Discretionaryparticipationfeaturesinfinancialinstruments35DISCLOSURE36–39Explanationofrec