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Chapter 36 - Specialized industries and hyperinfl ation: IFRS 4, IAS 26, IAS 29. The main contents of the chapter consist of mains parts: Related standards; part 1 - insurance contracts IFRS 4; part 2 - accounting and reporting by retirement benefit plans IAS 26; part 3 - financial reporting in hyperinflationary economies IAS 29; current GAAP comparisons; looking ahead; end-of-chapter practice. | Specialized Industries and Hyperinflation: IFRS 4, IAS 26, and IAS 29 Wiecek and Young IFRS Primer Chapter 36 Specialized Industries and Hyperinflation Related standards Part 1: Insurance Contracts IFRS 4 Part 2: Accounting and Reporting by Retirement Benefit Plans IAS 26 Part 3: Financial Reporting in Hyperinflationary Economies IAS 29 Current GAAP comparisons Looking ahead End-of-chapter practice Related Standards Part 1: Insurance Contracts FAS 163 Accounting for Financial Guarantee Insurance Contracts FAS 120 Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts FAS 113 Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts FAS 97 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments FAS 60 Accounting and Reporting by Insurance Enterprises Part 2: Accounting and Reporting by Retirement Benefit Plans FAS 35 Accounting and Reporting by Defined Benefit Pension Plans Part 3: Financial Reporting in Hyperinflationary Economies FAS 52 Foreign Currency Translation Related Standards Part 1: Insurance Contracts Framework for the Preparation and Presentation of Financial Statements IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 39 Financial Instruments: Recognition and Measurement Part 2: Accounting and Reporting by Retirement Benefit Plans IAS 19 Employee Benefits Part 3: Financial Reporting in Hyperinflationary Economies IAS 21 The Effects of Changes in Foreign Exchange Rates Part 1: IFRS 4 – Overview Objective and scope Recognition and measurement Disclosure Part 1: IFRS 4 – Objective and Scope Purpose applies only to the financial reporting for insurance contracts by the issuer of such contracts Standard is limited to (a) insurance contracts, including reinsurance contracts that an entity issues and reinsurance . | Specialized Industries and Hyperinflation: IFRS 4, IAS 26, and IAS 29 Wiecek and Young IFRS Primer Chapter 36 Specialized Industries and Hyperinflation Related standards Part 1: Insurance Contracts IFRS 4 Part 2: Accounting and Reporting by Retirement Benefit Plans IAS 26 Part 3: Financial Reporting in Hyperinflationary Economies IAS 29 Current GAAP comparisons Looking ahead End-of-chapter practice Related Standards Part 1: Insurance Contracts FAS 163 Accounting for Financial Guarantee Insurance Contracts FAS 120 Accounting and Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts FAS 113 Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts FAS 97 Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments FAS 60 Accounting and Reporting by Insurance Enterprises Part 2: Accounting and
