Definition of an insurance contract

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

This appendix is an integral part of the IFRS. B1 This appendix gives guidance on the definition of an insurance contract in Appendix A. It addresses the following issues: the term ‘uncertain future event’ (paragraphs B2-B4); payments in kind (paragraphs B5-B7); insurance risk and other risks (paragraphs B8-B17); examples of insurance contracts (paragraphs B18-B21); significant insurance risk (paragraphs B22-B28); and changes in the level of insurance risk (paragraphs B29 and B30).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.