IFRS 4 Insurance Contracts
E1334799
UNEXPLORED
IFRS 4 Insurance Contracts is an interim International Financial Reporting Standard that set out accounting requirements for insurance contracts before being superseded by IFRS 17.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IFRS 4 Insurance Contracts canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T18600093 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 4 Insurance Contracts Context triple: [IFRS 17 Insurance Contracts, replaces, IFRS 4 Insurance Contracts]
-
A.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
B.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
C.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS
IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS 4 Insurance Contracts Target entity description: IFRS 4 Insurance Contracts is an interim International Financial Reporting Standard that set out accounting requirements for insurance contracts before being superseded by IFRS 17.
-
A.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
B.
IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
C.
IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS
IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
- F. None of above. chosen
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.