La Commission des rapports financiers des compagnies d\u2019assurance-vie (CRFCAV) a \u00e9labor\u00e9 la pr\u00e9sente note \u00e9ducative pour fournir des conseils aux actuaires dans diff\u00e9rents domaines concernant l\u2019\u00e9valuation du passif des contrats d\u2019assurance pour les assureurs vie pour l\u2019ann\u00e9e 2023 et autres responsabilit\u00e9s des actuaires charg\u00e9s de l\u2019\u00e9valuation. De plus, la pr\u00e9sente note \u00e9ducative fournit une mise \u00e0 jour sur les \u00e9tudes d\u2019exp\u00e9rience r\u00e9cemment publi\u00e9es ainsi que des consid\u00e9rations relatives \u00e0 l\u2019\u00e9valuation qui sont pertinentes pour l\u2019exercice courant.<\/p>\n
La pr\u00e9sente note \u00e9ducative comprend six sections et deux annexes. Les sections pr\u00e9sentent du contenu sur les sujets suivants :<\/p>\n
\u2022 la COVID-19;
\n\u2022 les \u00e9tudes d\u2019exp\u00e9rience;
\n\u2022 les hypoth\u00e8ses \u00e9conomiques;
\n\u2022 les normes internationales d\u2019information financi\u00e8re;
\n\u2022 les lignes directrices r\u00e9glementaires;
\n\u2022 le capital.<\/p>\n
L\u2019annexe A pr\u00e9sente une liste des notes \u00e9ducatives et documents de recherche pertinents; les documents sont class\u00e9s par sujet. L\u2019annexe B renferme des consid\u00e9rations qui seront utiles aux sp\u00e9cialistes qui pr\u00e9pareront les \u00e9valuations de 2023 conform\u00e9ment \u00e0 l\u2019IFRS 4.<\/p>\n
Ce document a \u00e9t\u00e9 archiv\u00e9 le 12 novembre 2024.<\/p>\n","protected":false},"featured_media":0,"parent":349837,"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-36342","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\/36342","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\/349837"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=36342"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=36342"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=36342"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=36342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}