The Board has not undertaken any specific implementation support activities relating to this Standard.

The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. In many cases, Agenda Decisions include information to help those applying the relevant Standards. For example, if the Committee concludes that IFRS Standards already contain sufficient material to determine the correct accounting, the Agenda Decision might highlight the relevant paragraphs. All of the finalised Agenda Decisions that relate to this Standard can be found by expanding the link below.

Note that IFRS 4 is an interim Standard resulting from phase I of the Board's active project on insurance contracts and is intended to apply only until the entity adopts IFRS 17. A link to the insurance contracts project page can be found in the box on the right.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.