The
IASB published revised Guidance on Implementing
IFRS 4 Insurance Contracts. This revision reflects the changes made to
IFRS 4 in August 2005 by International Financial Reporting Standard (IFRS) 7 Financial Instruments: Disclosures. The changes affect only the disclosure section of the guidance. Nevertheless, the version published today contains the entire revised text.
Press release
© IASB - International Accounting Standards Board
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