Version date: 26 February 2020 - onwards
Dissenting opinions on IFRS 4
Superseded by IFRS 17: Insurance Contracts, para. C34, May 2017, for annual periods beginning on or after 1 January 2023. Earlier application is permitted, see App. C.
DO1 Professor Barth and Messrs Garnett, Gélard, Leisenring, Smith and Yamada dissent from the issue of IFRS 4.
Dissent of Mary E Barth, Robert P Garnett, Gilbert Gélard, James J Leisenring and John T Smith
DO2 Messrs Garnett and Gélard dissent for the reasons given in paragraphs DO3 and DO4 and Mr Garnett also dissents for the reasons given in paragraphs DO5 and DO6. Professor Barth and Messrs Leisenring and Smith dissent for the reasons given in paragraphs DO3–DO8 and Mr Smith also dissents for the reasons given in paragraphs DO9–DO13.