{"id":35924,"date":"2021-10-25T00:00:00","date_gmt":"2021-10-25T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/221118f\/"},"modified":"2023-11-22T20:26:17","modified_gmt":"2023-11-22T20:26:17","slug":"221118f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/221118f\/","title":{"rendered":"\u00c9bauche de note \u00e9ducative : IFRS 17 \u2013 Juste valeur des contrats d\u2019assurance"},"content":{"rendered":"<p>La Commission des rapports financiers des compagnies d&rsquo;assurance-vie (CRFCAV) a pr&eacute;par&eacute; la pr&eacute;sente &eacute;bauche de note &eacute;ducative afin de fournir des conseils sur la fa&ccedil;on de d&eacute;terminer la juste valeur des contrats d&rsquo;assurance dans le cadre de la Norme internationale d&rsquo;information financi&egrave;re (IFRS) 17. D&rsquo;autres conseils sur la fa&ccedil;on d&rsquo;effectuer une &eacute;valuation &agrave; la juste valeur sont fournies dans l&rsquo;IFRS 13 &ndash; <em>&Eacute;valuation de la juste valeur<\/em>.<\/p>\n<p> La pr&eacute;sente &eacute;bauche de note &eacute;ducative comporte cinq sections :<br \/> &bull; Introduction;<br \/> &bull; M&eacute;thodes de la juste valeur;<br \/> &bull; Intervenants du march&eacute;;<br \/> &bull; Consid&eacute;rations relatives &agrave; la d&eacute;termination des hypoth&egrave;ses de juste valeur;<br \/> &bull; Autres consid&eacute;rations.<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137],"publication-type":[160],"class_list":["post-35924","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-topic-assurances-iard","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/35924","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=35924"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=35924"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=35924"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=35924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}