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IFRS 4
IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts.〔(【引用サイトリンク】url=http://eifrs.ifrs.org/eifrs/bnstandards/en/2014/ifrs4.pdf )〕 Paragraph 35 of IFRS also applies the standard to financial instruments with discretionary participation features.〔
IFRS 4 was intended to provide limited improvements to accounting for insurance contracts until the IASB completed the second, more comprehensive phase of its insurance accounting project.〔 As of 2014, phase II of the project was still under way.〔(【引用サイトリンク】url=http://www.ifrs.org/Current-Projects/IASB-Projects/Insurance-Contracts/Pages/Insurance-Contracts.aspx )〕
==Provisions==
Generally, IFRS 4 permitted companies to continue previous accounting practices for insurance contracts, but did enhance the disclosure requirements.〔 IFRS 4 defines an insurance contract as a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder."〔〔(【引用サイトリンク】url=http://www.iasplus.com/en/standards/ifrs/ifrs4 )〕 The standard provides definitions to distinguish "insurance risk" from "financial risk."〔 IFRS 4 exempts insurance companies from certain other IFRS standards, including IAS 8 on changes in accounting policies, until phase II is complete, but IFRS 4 does introduce its own requirements for changes in accounting policies.〔
Among the accounting requirements IFRS 4 introduced are a requirement to test that insurance liabilities are adequate and that reinsurance assets are not impaired.〔〔 It also prohibits setting up a liability for insurance claims that have not been incurred.〔 Although insurance contracts are subject to the requirements of IFRS 9 that embedded derivatives within other contracts be measured separately at fair value, IFRS 4 makes a limited exception for embedded derivatives that meet the definition of an insurance contract.〔〔 Such embedded derivatives within insurance contracts do not need to be measured separately.〔〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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