{"id":610933,"date":"2025-06-18T10:21:12","date_gmt":"2025-06-18T14:21:12","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2025-06-18T10:21:15","modified_gmt":"2025-06-18T14:21:15","slug":"225060f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/225060f\/","title":{"rendered":"IFRS 17 \u2013 Consid\u00e9rations actuarielles relatives aux contrats de r\u00e9assurance \u00e9mis et d\u00e9tenus"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Commission des rapports financiers des compagnies d\u2019assurances IARD a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative pour r\u00e9sumer certaines r\u00e9percussions comptables et actuarielles sur les contrats de r\u00e9assurance \u00e9mis et les contrats de r\u00e9assurance d\u00e9tenus relativement aux exigences de la Norme internationale d\u2019information financi\u00e8re 17 (IFRS\u00ae 17).<\/p>\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-610933","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\/610933","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=610933"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=610933"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=610933"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=610933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}