(as revised in January 2008)† • IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008)† • Improving Disclosures about Financial Instruments (Amendments to IFRS 7) * (issued March 2009) • IFRS 9 Financial Instruments (issued November 2009).§ In December ...
IFRS 4 Insurance Contracts 31 March 2004 Contents INTRODUCTION IN1-IN13 Reasons for issuing the IFRS IN1-IN2 Main features of the IFRS IN3-IN12 Potential impact of future proposals IN13 OBJECTIVE 1 SCOPE 2-12 Embedded derivatives 7-9 Unbundling of deposit components 10-12 RECOGNITION AND MEA...