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《IFRS4 Insurance Contracts》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
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
