1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 4: Insurance Contracts
  2. IFRS 4: Basis for Conclusions
  3. Changes in accounting policies (paras. BC123-BC146)
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Changes in accounting policies (paras. BC123-BC146)

Comparing proposed amendment...
Relevance and reliability (paras. BC123-BC125)
Discounting (paras. BC126-BC127)
Investment management fees (paras. BC128-BC130)
Uniform accounting policies on consolidation (paras. BC131-BC132)
Excessive prudence (para. BC133)
Future investment margins (paras. BC134-BC144)
Redesignation of financial assets (paras. BC145-BC146)
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