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IFRS 4 Insurance Contracts

IFRS 4 Insurance Contract (freeaccastudymaterial.com)

IFRS 4 Insurance Contracts Overview IFRS 4 Insurance Contracts applies, with limited exceptions, to all insurance contracts (including reinsurance contracts) that an entity issues and to reinsurance contracts that it holds. In light of the IASB’s comprehensive project on insurance contracts, the standard provides a temporary exemption from the requirements …

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