Near-final draft of revised IFRS 4 disclosure guidance

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01 Dec 2005

The IASB has posted to the subscriber area of its Website a near-final draft of Revised Guidance on Implementing IFRS 4 Insurance Contracts.

The revised guidance relates to the disclosure sections of IFRS 4. Those disclosures are intended to help the users of an insurer's financial statements evaluate the nature and extent of risks arising from insurance contracts.

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