{"id":622887,"date":"2025-08-27T12:02:47","date_gmt":"2025-08-27T16:02:47","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2026-11-06T11:52:35","modified_gmt":"2026-11-06T16:52:35","slug":"225094f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/225094f\/","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. 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\">Ce document a remplac\u00e9 le document 224099<br>Ce document a \u00e9t\u00e9 remplac\u00e9 par le document 226087<br>Ce document a \u00e9t\u00e9 archiv\u00e9 le 22 septembre 2026<\/p>\n","protected":false},"featured_media":0,"parent":837352,"menu_order":0,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135,137,141],"publication-type":[160],"class_list":["post-622887","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":{"accession_number":"225094","status":"Archived","members_only":false,"language":"Bilingual","link":null,"link_view_count":"","file":622888,"file_view_count":362,"author":"","group":"agc-clifr-committee-on-life-insurance-financial-reporting","volunteer_group":null,"format":"PDF","num_of_pages":89,"related":null},"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/622887","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\/837352"}],"wp:attachment":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/media?parent=622887"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=622887"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=622887"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=622887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}