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https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14444| Title: | Implications and Application of IFRS 4 :Insurance Contracts - a Review of Asian Countries |
| Authors: | Bhasaban Das Nikhil Chandra Shill |
| Keywords: | Insurance contracts insurance risk international accounting standards |
| Issue Date: | 2009 |
| Publisher: | Journal of Accounting and Finance |
| Abstract: | IFRS 4 is the first international guidelines for insurance industry issued by the International Accounting Standards Board (lASB) on 31 March 2004 as the first step in its project to achieve convergence of widely varying accounting practices in insurance industries around the world. It applies to contracts in which an entity takes on insurance risk either as an insurer or a reinsurer While the lASB has set the direction. |
| URI: | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14444 |
| Appears in Collections: | Articles to be qced |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| Implications and Application of IFRS 4 Insurance.pdf Restricted Access | 957.03 kB | Adobe PDF | View/Open Request a copy |
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