Publication archives

IFRS 17 Discount Rates for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. This […]

Complete CIA Standards of Practice (Effective February 1, 2024)

Effective February 1, 2024. Early adoption is permitted.

Part 1000 of the CIA Standards of Practice – General (Effective February 1, 2024)

Early implementation is permitted. Effective February 1, 2024.

Part 6000 of the CIA Standards of Practice – Practice-Specific Standards for Non-Pension Employee Future Benefit Plans (Effective February 1, 2024)

Early implementation is permitted. Effective February 1, 2024.

Review of Part 6000 of the CIA Standards of Practice – Practice-Specific Standards for Non-Pension Employee Future Benefit Plans (redlined)

Early implementation is permitted. Effective February 1, 2024.

Review of Part 6000 of the CIA Standards of Practice – Practice-Specific Standards for Non-Pension Employee Future Benefit Plans

Early implementation is permitted. Effective February 1, 2024.

Review of Part 6000 of the CIA Standards of Practice – Practice-Specific Standards for Non-Pension Employee Future Benefit Plans – Memo

The attached final Standards of Practice – Practice-Specific Standards for Non-Pension Employee FutureBenefit Plans (Part 6000, hereinafter “the SOP”) were approved by the Actuarial Standard Board (ASB)on November 27, 2023.

Part 7000 of the CIA Standards of Practice – Practice-Specific Standards of Practice for Social Security Programs (redlined)

Part 7000 of the CIA Standards of Practice – Practice-Specific Standards of Practice for Social Security Programs (Effective February 1, 2024)

Effective February 1, 2024. Early adoption is permitted.

Part 7000 of the CIA Standards of Practice – Practice-Specific Standards of Practice for Social Security Programs – Memo

The attached final standards were approved by the Actuarial Standards Board (ASB) on November 27, 2023. The changes within revise the practice-specific standards of practice for social security programs (Part 7000). Early adoption is permitted.