IFRS 4

International Financial Reporting Standard 4, dealing with insurance contracts.

Issued by the International Accounting Standards Board.

IFRS 4 is replaced by IFRS 17 for annual reporting periods beginning on or after 1 January 2023.

See also

• Contract
• IFRS 17
• Insurance
• International Accounting Standards Board

External link

• IFRS 4 - IAS Plus