Publication archives
Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2022, and Applicable to Valuations with Effective Dates on or after June 30, 2022, and no later than December 30, 2022
The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated July 26, 2022 (Guidance for […]
Educational Note: Guidance for the 2022 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2022 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices A to D
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to work performed by actuaries for contract valuations and other obligations when compliance with IFRS 17 is […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices F and G
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2022, and Applicable to Valuations with Effective Dates on or after June 30, 2022, and no later than December 30, 2022
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at June 30, 2022, and recommended to the Actuarial Guidance Council (AGC) assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after […]
Exposure Draft for Standards of Practice – Establishment of Enterprise Risk Management (ERM) Practice-Specific Standards
The ASB created a designated group (DG) to incorporate principles of International Standard of Actuarial Practice 6 – ISAP 6 – Enterprise Risk Management Programs and IAIS Insurance Core Principles into the Canadian SOP.
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts – Excel File
Educational Note: IFRS 17 – Fair Value of Insurance Contracts – Excel file
Educational Note: Application of IFRS 17 Insurance Contracts for Public Personal Injury Compensation Plans
The Committee on Workers Compensation (CWC) has prepared this educational note to provide guidance to all Public Personal Injury Compensation Plans (PPICP) practitioners in implementing IFRS 17 Insurance Contracts (IFRS 17) for PPICPs in Canada. The educational note is structured […]