Page 162 - IC46 addendum
P. 162
Insurance Contracts
Appendix C
Contents
Guidance on Implementing Ind AS 104 Insurance Contracts
INTRODUCTION IG1
DEFINITION OF INSURANCE CONTRACT IG2
EMBEDDED DERIVATIVES IG3–IG4
UNBUNDLING A DEPOSIT COMPONENT IG5
SHADOW ACCOUNTING IG6–IG10
DISCLOSURE IG11–IG71
Purpose of this guidance IG11–IG14
Materiality IG15–IG16
Explanation of recognised amounts IG17–IG40
Accounting policies IG17–IG18
Assets, liabilities, income and expense IG19–IG30
Significant assumptions and other sources of IG31–IG33
estimation uncertainty
Changes in assumptions IG34–IG36
Changes in insurance liabilities and related items IG37–IG40
Nature and extent of risks arising from insurance IG41–IG71
contracts
Risk management objectives and policies for mitigating IG48
risks arising from insurance contracts
Insurance risk IG51–IG51A
Sensitivity to insurance risk IG52–IG54A
Concentrations of insurance risk IG55–IG58
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