IFRS 4: Insurance Contracts And Solvency Directive

IFRS 4 Insurance Contracts is the first step in development of common international standards on accounting of insurance (reinsurance) contracts. The main objective of IFRS Committee at the first phase was streamlining and unification of the concept of "insurance contract" and all associated risks. IFRS 4 project has been going on for more than 15 years.

IFRS 4: Insurance Contracts And Solvency Directive

The new issue of "Corporate Financial Accounting. International Standards" (№ 06/2015) contains an article by Anastasia Terekhina, АССА, Mazars in Russia Audit Department Manager, with her expert opinion on the most pressing issues of IFRS  4: Insurance Contracts And Solvency Directive: Current Rules And Upcoming Changes.

The publication is available to subscribers in electronic format on www.finotchet.ru