{"id":636086,"date":"2025-12-03T15:43:11","date_gmt":"2025-12-03T20:43:11","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2025-12-08T10:00:47","modified_gmt":"2025-12-08T15:00:47","slug":"225122f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/225122f\/","title":{"rendered":"IFRS 17 \u2013 Consid\u00e9rations actuarielles li\u00e9es au passif au titre de la couverture restante des contrats d\u2019assurances IARD"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Commission des rapports financiers des compagnies d\u2019assurances IARD (CRFCA-IARD) a pr\u00e9par\u00e9 la pr\u00e9sente note \u00e9ducative pour fournir des conseils sur diverses consid\u00e9rations actuarielles li\u00e9es au passif au titre de la couverture restante (PCR) des contrats d\u2019assurances IARD, conform\u00e9ment aux exigences de l\u2019IFRS 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-636086","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\/636086","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=636086"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=636086"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=636086"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=636086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}