Publication archives
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk 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 the measurement and presentation of risk adjustment for non-financial risk under International Financial Reporting Standard® (IFRS) 17 for property and […]
Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the completion of a market consistent valuation for insurance contracts with financial guarantees within the scope of the International Financial Reporting Standard […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
This document replaced document 220159 This document was archived June 9, 2026 The Committee on International Insurance Accounting (IIAC) has prepared this educational note which identifies the key differences in the measurement of insurance contract liabilities between IFRS 17 and […]
Educational Note: 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 […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to the liability for remaining coverage (LRC) in P&C insurance contracts, in accordance with IFRS 17 requirements. […]
Technical article: Pricing considerations due to COVID-19
This article discusses pricing considerations for multiple lines of businesses. It aims to assist P&C pricing actuaries in making considerations under these unique pandemic circumstances.