Publication archives

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 […]

Memorandum: Bylaw Amendment – Second consultation – Phase 2 – Membership and Discipline

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.

Final Standards – Practice-Specific Standards for Pension (Part 3000) (redlined)

Standards of Practice – Pensions (Effective December 1, 2022)

Final Standards – Practice-Specific Standards for Pension (Part 3000) (clean)

Memorandum: Final Standards – Changes to Practice Specific Standards for Pension Plans (Part 3000)

Standards of Practice (Effective December 1, 2022)

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2022, and Applicable to Valuations with Effective Dates on or after March 31, 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 April 25, 2022 (Guidance for […]