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FRS 104 2013 - assb.gov.sg

STATUTORY BOARD SB- frs 104 FINANCIAL REPORTING STANDARD Insurance Contracts This version of the Statutory Board Financial Reporting Standard does not include amendments that are effective for annual periods beginning after 1 January 2013. This standard is equivalent to frs 104 Insurance Contracts issued by the Accounting Standards Council which is effective as at 1 January 2013. SB- frs 104 CONTENTS OBJECTIVE SCOPE Embedded derivatives Unbundling of deposit components

SB-FRS 104 . CONTENTS . OBJECTIVE SCOPE Embedded derivatives Unbundling of deposit components RECOGNITION AND MEASUREMENT Temporary exemption from some other FRSs

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Transcription of FRS 104 2013 - assb.gov.sg

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