{"id":358997,"date":"2024-11-14T12:07:52","date_gmt":"2024-11-14T17:07:52","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2025-09-22T12:03:10","modified_gmt":"2025-09-22T16:03:10","slug":"224118f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/224118f\/","title":{"rendered":"IFRS 17 : ajustement au titre du risque non financier pour les contrats d\u2019assurance de personnes"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Commission des rapports financiers des compagnies d\u2019assurance-vie a pr\u00e9par\u00e9 cette note \u00e9ducative afin de faire une synth\u00e8se des m\u00e9thodes permettant de calculer l\u2019ajustement au titre du risque non financier et le niveau de confiance correspondant, conform\u00e9ment aux exigences d\u2019IFRS 17.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a remplac\u00e9 le document 222090<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225071<\/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":614907,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135],"publication-type":[160],"class_list":["post-358997","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/358997","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\/614907"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=358997"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=358997"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=358997"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=358997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}