書誌事項

Guidance on implementing

(IFRS 4 insurance contracts)

International Accounting Standards Board, c2005

Rev

タイトル別名

Implementation guidance IFRS 4

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注記

"Decemver 2005" -- Cover

"This guidance accompanies, but is not part of, IFRS 4. This version was published in December 2005 and applies when an entity adopts IFRS 7 financial instruments: disclosures. It supersedes the version published with IFRS 4 in March 2004" -- p. 5

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