{"id":344353,"date":"2007-10-03T10:32:00","date_gmt":"2007-10-03T14:32:00","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2025-09-23T10:09:31","modified_gmt":"2025-09-23T14:09:31","slug":"207081f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/207081f\/","title":{"rendered":"Rapport du Groupe de travail de l\u2019ICA sur le traitement appropri\u00e9 de la r\u00e9assurance"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le rapport donne un bref aper\u00e7u des principes qui sous-tendent la r\u00e9assurance et le transfert de risque, et en tenant compte de l\u2019\u00e9mergence d\u2019un consensus international. Il offre des conseils sur la fa\u00e7on d\u2019\u00e9valuer, \u00e0 des fins comptables ou d\u2019\u00e9valuation, le transfert de risque inh\u00e9rent \u00e0 un contrat de r\u00e9assurance, et traite d\u2019autres sujets tels que la r\u00e9assurance finie, la r\u00e9assurance financi\u00e8re, les accords connexes, la notion de sym\u00e9trie des provisions de polices, la s\u00e9paration des contrats et le risque de contrepartie \u00e0 l\u2019\u00e9gard des r\u00e9assureurs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225060<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 archiv\u00e9 le 10 juin 2025<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137],"publication-type":[177],"class_list":["post-344353","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-topic-assurances-iard","publication-type-rapports-a-lintention-des-membres"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/344353","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/types\/publication"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=344353"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=344353"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=344353"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=344353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}