{"id":36068,"date":"2022-06-30T00:00:00","date_gmt":"2022-06-30T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/222089f\/"},"modified":"2024-11-12T12:09:04","modified_gmt":"2024-11-12T17:09:04","slug":"222089f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/222089f\/","title":{"rendered":"Note \u00e9ducative : Ajustement au titre du risque non financier li\u00e9 aux contrats d\u2019assurances IARD selon l\u2019IFRS 17"},"content":{"rendered":"<p>La Commission des rapports financiers des compagnies d\u2019assurances IARD (CRFCA-IARD) a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative afin de fournir des conseils relativement \u00e0 l\u2019\u00e9valuation et \u00e0 la pr\u00e9sentation de l\u2019ajustement au titre du risque non financier des assureurs IARD en vertu de la norme internationale d\u2019information financi\u00e8re (IFRS) 17.<\/p>\n<p>La pr\u00e9sente note \u00e9ducative est structur\u00e9e en sections comme suit :<br \/>\n\u2022 La section 1 fournit une introduction.<br \/>\n\u2022 La section 2 fournit des conseils concernant la transition de l\u2019IFRS 4 \u00e0 l\u2019IFRS 17.<br \/>\n\u2022 La section 3 fournit des conseils concernant des consid\u00e9rations d\u2019ordre g\u00e9n\u00e9ral li\u00e9es \u00e0 l\u2019ajustement au titre du risque non financier (AR).<br \/>\n\u2022 La section 4 fournit des conseils sur l\u2019estimation de l\u2019AR, pour les contrats d\u2019assurance \u00e9mis, \u00e0 l\u2019aide de m\u00e9thodes des quantiles.<br \/>\n\u2022 La section 5 fournit des conseils sur l\u2019estimation de l\u2019AR, pour les contrats d\u2019assurance \u00e9mis, \u00e0 l\u2019aide de la m\u00e9thode du co\u00fbt du capital.<br \/>\n\u2022 La section 6 fournit des conseils sur l\u2019estimation de l\u2019AR, pour les contrats d\u2019assurance \u00e9mis, \u00e0 l\u2019aide de la m\u00e9thode de la marge.<br \/>\n\u2022 La section 7 fournit des conseils sur l\u2019estimation de l\u2019AR pour les contrats de r\u00e9assurance d\u00e9tenue.<br \/>\n\u2022 La section 8 fournit des conseils sur les consid\u00e9rations pour la r\u00e9assurance de catastrophe.<br \/>\n\u2022 La section 9 fournit des conseils sur la combinaison d\u2019approches et de m\u00e9thodes.<br \/>\n\u2022 La section 10 fournit des conseils sur la quantification du niveau de confiance.<\/p>\n<p data-pm-slice=\"1 1 []\">Ce document a remplac\u00e9 le document 221099. Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 224090. Ce document a \u00e9t\u00e9 archiv\u00e9 le 13 ao\u00fbt 2024.<\/p>\n","protected":false},"featured_media":0,"parent":348403,"menu_order":1,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[137],"publication-type":[160],"class_list":["post-36068","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurances-iard","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/36068","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\/348403"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36068"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36068"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36068"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}