{"id":349729,"date":"2024-09-03T09:49:16","date_gmt":"2024-09-03T13:49:16","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2025-09-23T09:12:25","modified_gmt":"2025-09-23T13:12:25","slug":"224099f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/224099f\/","title":{"rendered":"Taux d\u2019actualisation des contrats d\u2019assurance de personnes en vertu d\u2019IFRS 17"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Commission des rapports financiers des compagnies d\u2019assurance-vie a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative pour fournir des conseils sur l\u2019\u00e9tablissement des taux d\u2019actualisation aux fins du calcul de la valeur actualis\u00e9e des estimations des flux de tr\u00e9sorerie futurs en vertu d\u2019IFRS 17. La mise \u00e0 jour de 2024 a mis l\u2019accent sur l\u2019analyse des param\u00e8tres des courbes de r\u00e9f\u00e9rence de l\u2019ICA (d\u00e9finis au chapitre 2) en fonction de l\u2019information mise \u00e0 jour jusqu\u2019au 31 d\u00e9cembre 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a remplac\u00e9 le document 224063<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225094<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 archiv\u00e9 le 12 ao\u00fbt 2025<\/p>\n","protected":false},"featured_media":0,"parent":622887,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137,141],"publication-type":[160],"class_list":["post-349729","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-topic-assurances-iard","publication-topic-indemnite-pour-accidents-de-travail","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/349729","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"}],"up":[{"embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/622887"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=349729"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=349729"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=349729"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=349729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}