IFRS 4
id:
ifrs-4-197-7181877
title:
IFRS 4
text:
IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts. Paragraph 35 of IFRS also applies the standard to financial instruments with discretionary participation features. IFRS 4 was intended to provide limited improvements to accounti
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/IFRS_4
date created:
date modified:
2024-03-28T13:10:35Z
main entity:
{"identifier":"Q1666560","url":"https://www.wikidata.org/entity/Q1666560"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
14