Publication archives
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 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (Basic)
Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows – Illustrative Examples
Exposure Draft to Revise the Standards of Practice Parts 1000 and 4000 – General Standards and Practice-Specific Standards for Actuarial Evidence
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (with options)
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts – Excel File
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance related to setting and applying discount rates (including cash flow considerations) for the purposes of calculating the present value of estimates of […]
Educational Note: IFRS 17 Estimates of Future Cash Flows for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide information concerning the estimates of future cash flows in accordance with IFRS 17 requirements. This educational note is structured into five sections. Section 1 introduces […]