{"id":814699,"date":"2026-03-24T13:07:58","date_gmt":"2026-03-24T17:07:58","guid":{"rendered":"https:\/\/www.cia-ica.ca\/fr\/publications\/\/"},"modified":"2026-03-24T15:35:00","modified_gmt":"2026-03-24T19:35:00","slug":"226034f","status":"publish","type":"publication","link":"https:\/\/www.cia-ica.ca\/fr\/publications\/226034f\/","title":{"rendered":"Prise en compte de la couverture dans l\u2019\u00e9valuation des fonds distincts"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ce rapport explicatif, \u00e0 l\u2019origine une note \u00e9ducative intitul\u00e9e \u00ab Prise en compte de la couverture dans l\u2019\u00e9valuation des fonds distincts \u00bb, avait pour objet de fournir des conseils additionnels sur la fa\u00e7on de proc\u00e9der \u00e0 l\u2019\u00e9valuation des garanties de placements des fonds distincts lorsque ces garanties sont enti\u00e8rement ou partiellement couvertes aux termes du cadre IFRS 4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"_acf_changed":false,"ep_exclude_from_search":false,"wicket_organization":""},"publication-category":[114],"publication-topic":[135],"publication-type":[161],"class_list":["post-814699","publication","type-publication","status-publish","hentry","publication-category-pratique","publication-topic-assurance-vie","publication-type-rapports-explicatifs"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication\/814699","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=814699"}],"wp:term":[{"taxonomy":"publication-category","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-category?post=814699"},{"taxonomy":"publication-topic","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-topic?post=814699"},{"taxonomy":"publication-type","embeddable":true,"href":"https:\/\/www.cia-ica.ca\/fr\/wp-json\/wp\/v2\/publication-type?post=814699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}