{"id":36078,"date":"2022-06-30T00:00:00","date_gmt":"2022-06-30T00:00:00","guid":{"rendered":"https:\/\/cia-ica.ca\/publications\/222094f\/"},"modified":"2026-06-15T11:59:34","modified_gmt":"2026-06-15T15:59:34","slug":"222094f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/222094f\/","title":{"rendered":"Note \u00e9ducative : Comparaison de la norme IFRS 17 avec les Normes de pratique actuelles de l\u2019ICA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ce document a remplac\u00e9 le document 220159<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 archiv\u00e9 le 9 juin 2026<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La Commission sur les normes comptables internationales (assurance) (la Commission) a pr\u00e9par\u00e9 cette note \u00e9ducative afin d\u2019\u00e9tablir les principales diff\u00e9rences dans l\u2019\u00e9valuation du passif des contrats d\u2019assurance entre la norme IFRS 17 et les Normes de pratique actuelles de l\u2019ICA et les conseils s\u2019y rapportant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La pr\u00e9sente note \u00e9ducative comprend neuf sections :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Introduction<\/li>\n\n\n\n<li>Vue d\u2019ensemble d\u2019IFRS 17 et comparaison avec la pratique actuelle<\/li>\n\n\n\n<li>Classification des contrats<\/li>\n\n\n\n<li>S\u00e9paration des composants du contrat<\/li>\n\n\n\n<li>Choix de la m\u00e9thode d\u2019\u00e9valuation du passif<\/li>\n\n\n\n<li>Consid\u00e9rations relatives \u00e0 l\u2019\u00e9valuation<\/li>\n\n\n\n<li>Flux mon\u00e9taires pond\u00e9r\u00e9s selon les probabilit\u00e9s<\/li>\n\n\n\n<li>Actualisation<\/li>\n\n\n\n<li>Ajustement au titre du risque non financier<\/li>\n<\/ol>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137],"publication-type":[160],"class_list":["post-36078","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\/36078","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=36078"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36078"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36078"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}