CTHRepealedLegislation
AASB 4 - Insurance Contracts - July 2004
Comparison with IFRS 4Comparison with IFRS 4
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Comparison with IFRS 4
AASB 4 and IFRS 4
AASB 4 Insurance Contracts as amended incorporates IFRS 4 Insurance Contracts as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 4) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.
Compliance with IFRS 4
Entities that comply with AASB 4 as amended will simultaneously be in compliance with IFRS 4 as amended.