{"id":61642,"date":"2023-12-13T19:27:03","date_gmt":"2023-12-13T19:27:03","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2026-02-02T15:19:12","modified_gmt":"2026-02-02T20:19:12","slug":"223185f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/223185f\/","title":{"rendered":"Taux d\u2019actualisation des contrats d\u2019assurance de personnes en vertu d\u2019IFRS 17"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Commission des rapports financiers des compagnies d\u2019assurance-vie (CRFCAV) a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative pour fournir des conseils sur l\u2019\u00e9tablissement des taux d\u2019actualisation aux fins du calcul de la valeur actualis\u00e9e des estimations des flux de tr\u00e9sorerie futurs en vertu d\u2019IFRS 17.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La pr\u00e9sente note \u00e9ducative est divis\u00e9e en deux chapitres. Le premier chapitre vise \u00e0 illustrer les diff\u00e9rentes consid\u00e9rations pour l\u2019\u00e9laboration de la courbe d\u2019actualisation d\u2019une entit\u00e9 en vertu d\u2019IFRS 17, sans pour autant restreindre les choix qui s\u2019offrent \u00e0 l\u2019entit\u00e9 en vertu d\u2019IFRS 17. Le chapitre met l\u2019accent sur les aspects de l\u2019\u00e9tablissement des taux d\u2019actualisation propres au march\u00e9 canadien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a remplac\u00e9 le document 222097<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 224099<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document a \u00e9t\u00e9 archiv\u00e9 le 14 octobre 2025<\/p>\n","protected":false},"featured_media":0,"parent":340327,"menu_order":1,"template":"","meta":{"_acf_changed":true,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137,141],"publication-type":[160],"class_list":["post-61642","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-topic-assurances-iard","publication-topic-indemnite-pour-accidents-de-travail","publication-type-notes-educatives"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/61642","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\/340327"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=61642"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=61642"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=61642"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=61642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}