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IFRS 4 Insurance Contracts

Description

IFRS 4 requires entities to make limited improvements in accounting for insurance contracts and provides certain exceptions to the general hierarchy of international accounting standards pending completion of a definitive standard on accounting for insurance contracts (Phase II). It also requires disclosure of information about insurance contracts issued by the entity.

EFRAG published its endorsement advice on IFRS 4 on 4 June 2004.

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