{"id":36070,"date":"2022-06-30T00:00:00","date_gmt":"2022-06-30T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/222090f\/"},"modified":"2024-11-20T11:25:12","modified_gmt":"2024-11-20T16:25:12","slug":"222090f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/222090f\/","title":{"rendered":"Note \u00e9ducative : IFRS 17 : ajustement au titre du risque non financier pour les contrats d\u2019assurance de personnes"},"content":{"rendered":"<p>La Commission des rapports financiers des compagnies d\u2019assurance-vie (CRFCAV) 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<p>La note \u00e9ducative renferme sept sections. La section 1 donne un aper\u00e7u du contenu de la pr\u00e9sente note \u00e9ducative. La section 2 met en \u00e9vidence les similarit\u00e9s et les diff\u00e9rences cl\u00e9s entre l\u2019IFRS 4 et l\u2019IFRS 17 concernant les ajustements au titre de l\u2019incertitude au chapitre des estimations des flux de tr\u00e9sorerie futurs. La section 3 pr\u00e9sente des consid\u00e9rations g\u00e9n\u00e9rales relatives \u00e0 l\u2019\u00e9valuation et la divulgation de l\u2019ajustement au titre du risque. Les sections 4 \u00e0 6 pr\u00e9sentent diff\u00e9rentes m\u00e9thodes pour l\u2019\u00e9valuation de l\u2019ajustement au titre du risque : les marges de risque \u00e0 la section 4, le co\u00fbt du capital \u00e0 la section 5 et les techniques des quantiles \u00e0 la section 6. La section 7 conclut la note en pr\u00e9sentant des consid\u00e9rations pour le calcul du niveau de confiance associ\u00e9 \u00e0 l\u2019ajustement au titre du risque.<\/p>\n<p>Ce document a remplac\u00e9 le document 219081. Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 224118. Ce document a \u00e9t\u00e9 archiv\u00e9 le 12 novembre 2024.<\/p>\n","protected":false},"featured_media":0,"parent":358997,"menu_order":1,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135],"publication-type":[160],"class_list":["post-36070","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\/36070","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\/358997"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36070"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36070"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36070"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}