IFRS 17 Discount Rates for Life and Health Insurance Contracts

Publication date: 03-09-2026

Version: Current

Language available: Bilingual

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The Committee on Life Insurance Financial Reporting has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17.

Categories: Practice

Types: Educational notes

Topics: Life insurance, Property and casualty insurance, Workers’ compensation

Pages: 77

Format: PDF

Accession no.: 226087

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IFRS 17 Discount Rates for Life and Health Insurance Contracts

27-08-2025