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IFRS 4 (2022): Insurance Contracts

EduCBA

Summary

Price
£19 inc VAT
Study method
Online
Course format What's this?
Video
Duration
1 hour · Self-paced
Access to content
Lifetime access
Qualification
No formal qualification
Additional info
  • Exam(s) / assessment(s) is included in price

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Overview

With a few exceptions, all insurance contracts (including reinsurance contracts) that a company issues and all reinsurance contracts that a company possesses are subject to IFRS 4 Insurance Contracts.

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Description

With a few exceptions, all insurance contracts (including reinsurance contracts) that a company issues and all reinsurance contracts that a company possesses are subject to IFRS 4 Insurance Contracts. The standard offers a temporary exemption from the requirements of some other IFRSs, including the requirement to take into account IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors when choosing accounting policies for insurance contracts, in light of the IASB's comprehensive project on insurance contracts.

For yearly periods starting on or after 1 January 2005, IFRS 4 was released in March 2004. Beginning on January 1, 2023, IFRS 17 will take the place of IFRS 4.

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Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

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