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Báo cáo tài chính quốc tế 4

Insurance Contracts
This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004. IFRS 4 and its accompanying documents have been amended by the following IFRSs: • • • • • • IFRS 7 Financial Instruments: Disclosures (issued August 2005) Amendments to IAS 39 and IFRS 4—Financial Guarantee Contracts (issued August 2005) IFRS 8 Operating Segments (issued November 2006) IAS 1 Presentation of Financial Statements (as revised in September 2007) IFRS 3 Business Combinations (as revised in January 2008) IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008).

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

138 p tailieu_pdu 17/01/2012 107 1

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