Publication archives
Final Standards – Changes Required by the Adoption in Canada of IFRS 17 (Insurance Contracts)
Standards of Practice – Post-Employment Benefit Plans (Effective January 1, 2023)
Standards of Practice – Insurance (Effective January 1, 2023)
Standards of Practice – General Standards (Effective January 1, 2023)
Standards of Practice (Effective January 1, 2023)
Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2021, and Applicable to Valuations with Effective Dates on or after September 30, 2021 and no later than December 30, 2021
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 October 25, 2021 (Guidance for […]
Practice Resource Document: Risk Appetite
The Committee on Enterprise Risk Management (ERMPC) has prepared this practice resource document to provide assistance to actuaries, risk practitioners, risk managers, executives, and board members who would like to gain a better understanding of risk appetite and incorporating a […]
Draft Educational Note: IFRS 17 – Fair Value of Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft educational note to provide guidance on how to determine the fair value of insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17. Further guidance […]
Draft Educational Note: IFRS 17 – Fair Value of Insurance Contracts: Numerical Examples
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2021, and Applicable to Valuations with Effective Dates on or after September 30, 2021, and no later than December 30, 2021
The PPFRC has conducted its quarter-end review of group annuity pricing conditions as at September 30, 2021, and recommended to the AGC assumptions for hypothetical wind-up and solvency valuations for valuations with effective dates on or after September 30, 2021 […]