n Professional Accountant - Applying IFRS 9 with IFRS 4 (amendments to IFRS 4) - : accounting technical

Volume 2016, Issue 29
  • ISSN : 1680-7537


The IASB has published 'Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts' which makes narrow scope amendments to IFRS 4 'Insurance Contracts' ('the Amendments'). The Amendments provide temporary accounting solutions for entities that issue insurance contracts for the practical challenges of implementing IFRS 9 'Financial Instruments' before the forthcoming insurance contracts Standard.

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