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. Effects analysis of Applying IFRS 9 with IFRS 4 (paras. BC283-BC299)
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Effects analysis of Applying IFRS 9 with IFRS 4 (paras. BC283-BC299)

Comparing proposed amendment...
BC283-BC284
Financial statements of those applying IFRS (paras. BC285-BC287)
Comparability (paras. BC288-BC289)
Usefulness in assessing the future cash flows of an entity and better economic decision-making (paras. BC290-BC292)
Effect on compliance costs for preparers (paras. BC293-BC296)
The costs of analysis for users of financial statements (paras. BC297-BC299)
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