TAILIEUCHUNG - International Financial Reporting Standard 4: Insurance contracts

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance contracts was issued by the International Accounting Standards Board (IASB) in March 2004. | IFRS 4 International Financial Reporting Standard 4 Insurance Contracts This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004. IFRS 4 and its accompanying documents have been amended by the following IFRSs: • IFRS 7 Financial Instruments: Disclosures (issued August 2005) • Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4) (issued August 2005) • IFRS 8 Operating Segments (issued November 2006)* • IAS 1 Presentation of Financial Statements (as revised in September 2007)* • IFRS 3 Business Combinations (as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008).† In December 2005 the IASB published revised Guidance on implementing IFRS 4. The following Interpretation refers to IFRS 4: • SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (as amended in 2004). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 535 IFRS 4 INTRODUCTION IN1–IN11 INTERNATIONAL FINANCIAL REPORTING STANDARD 4 INSURANCE CONTRACTS OBJECTIVE 1 SCOPE 2–12 Embedded derivatives 7–9 Unbundling of deposit components 10–12 RECOGNITION AND MEASUREMENT 13–35 Temporary exemption from some other IFRSs 13–20 Liability adequacy test Impairment of reinsurance assets 15–19 20 Changes in accounting policies 21–30 Current market interest rates Continuation of existing practices Prudence Future investment margins Shadow accounting 24 25 26 27–29 30 Insurance contracts acquired in a business combination or portfolio transfer 31–33 Discretionary participation features 34–35 Discretionary participation features in insurance contracts Discretionary participation features in financial instruments DISCLOSURE 34 35 36–39 Explanation of recognised amounts 36–37 Nature and extent of risks arising from insurance .

• Tiêu chuẩn - Qui chuẩn
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Insurance contracts
• Accounting policies
• Future investment margins
• Current market interest rates
• Financial liabilities
• Interim financial reports
• financial position
• Summary of PhD thesis
• Transition of financial statements
• Accounting standard
• Experiental study for Vietnamese companies
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• Interim financial reporting
• International Accounting Standard 34
• Financial statements
• Interim financial report
• Financial instruments
• Financial assets
• The reporting period
• International Accounting Standard 10
• Presentation of financial statements
• Reporting period
• Financial reporting
• Hyperinflationary economies
• Foreign exchange rates
• International Accounting Standard 29
• Operating segments
• Segment reporting
• Share based payment
• Equity settled
• Payment transactions
• Cash settled
• Business combinations
• The identifiable assets acquired
• Bargain purchase
• Consideration transferred
• Non current assets
• Discontinued operations
• Presenting discontinued operations
• Mineral resources
• Evaluation of mineral resources
• Exploration of mineral resources
• Evaluation assets
• Timely loss recognition
• Financial reporting standard
• Supply chain management
• Cross sectional research design
• Longitudinal research design
• International accounting
• Lecture International accounting
• International convergence
• International federation of accountants
• Formal accounting harmonization
• Flat world
• Financial Reporting Standards
• International Accounting Standard Board
• World Bank
• SIC Interpretation
• Standard Interpretations Committee
• Special purpose entities
• SIC Interpretation 12
• International Financial Reporting Standards
• Income taxes
• Changes in the tax status
• Service concession arrangements
• SIC Interpretation 29
• amplifiers and phase
• detectors provide
• processing techniques
• multiplier provides
• multipliers require
• electronically obtained
• Jointly controlled entities
• Non monetary contributions
• Operating leases
• SIC Interpretation 15
• Non depreciable assets
• SIC Interpretation 27
• Substance of transactions
• Legal form of a lease
• Advertising services
• Barter transactions
• SIC Interpretation 31
• Intangible assets
• Web site costs
• SIC Interpretation 32