> Accounting standards > For-profit standards > NZ IFRS 4

NZ IFRS 4 Insurance Contracts

  • For-profit

Specifies the financial reporting for insurance contracts issued by an entity and the financial reporting requirements for insurance activities.

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted - superseded by NZ IFRS 17)

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2018
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Amendments

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
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Previous Versions

  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (superseded by NZ IFRS 17)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
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  • NZ IFRS 4 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015 (excl NZ IFRS 9 and NZ IFRS 15)
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