{"id":36060,"date":"2022-06-30T00:00:00","date_gmt":"2022-06-30T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/222085f\/"},"modified":"2025-09-22T14:49:11","modified_gmt":"2025-09-22T18:49:11","slug":"222085f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/222085f\/","title":{"rendered":"Note \u00e9ducative : Estimation des flux de tr\u00e9sorerie futurs pour les contrats d\u2019assurance de personnes en vertu de la norme IFRS 17"},"content":{"rendered":"<p>La Commission des rapports financiers des compagnies d\u2019assurance-vie (CRFCAV) a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative pour fournir des renseignements au sujet des estimations des flux de tr\u00e9sorerie futurs conform\u00e9ment aux exigences de la norme IFRS 17.<\/p>\n<p>La pr\u00e9sente note \u00e9ducative renferme cinq sections. La section 1 donne un aper\u00e7u du contenu de la pr\u00e9sente note \u00e9ducative. La section 2 met en \u00e9vidence les diff\u00e9rences cl\u00e9s entre l\u2019IFRS 4 et l\u2019IFRS 17 concernant les estimations des flux de tr\u00e9sorerie futurs. La section 3 constitue la principale section de la note \u00e9ducative et pr\u00e9sente des consid\u00e9rations relatives aux estimations des flux de tr\u00e9sorerie futurs et aux hypoth\u00e8ses actuarielles sp\u00e9cifiques. La section 4 pr\u00e9sente des consid\u00e9rations pour les flux de tr\u00e9sorerie qui varient en fonction des hypoth\u00e8ses li\u00e9es au risque financier. La cinqui\u00e8me et derni\u00e8re section aborde divers autres sujets.<\/p>\n<p data-pm-slice=\"1 1 []\">Ce document a remplac\u00e9 le document 219102<\/p>\n<p>Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 225052<\/p>\n<p>Ce document a \u00e9t\u00e9 archiv\u00e9 le 13 mai 2025<\/p>\n","protected":false},"featured_media":0,"parent":609035,"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-36060","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\/36060","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\/609035"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36060"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36060"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36060"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}