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Newsalert IFRS (Ausg. 18, Dezember 2015): IASB veröffentlicht ED/2015/11 zur Änderung von Vorschriften des IFRS 4

Vorschlag zweier Alternativen, wie Unternehmen, die Versicherungsverträge i. S. v. IFRS 4 als Versicherer abschließen, IFRS 9 nach dessen Inkrafttreten am 1. Januar 2018 und vor Inkrafttreten der Neufassung des IFRS 4 in ihrem Abschluss anwenden können.

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