Publication archives
Standards of Practice – General Standards (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: 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 […]
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 […]
Educational Note: Application of IFRS 17 Insurance Contracts
International Financial Reporting Standard 17 (IFRS 17) will be effective in Canada for fiscal years beginning on or after January 1, 2023. In preparation for this new standard, the CIA has reviewed the final version of the International Actuarial Note […]
Skills and Knowledge Inventories (SKI) for Actuarial Evidence Area of Practice (2021)
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Exposure Draft – Revisions to the Practice-Specific Standards for Pension (Part 3000) (clean)
The Actuarial Standards Board (ASB) has established three designated groups (DGs) to review the Standards of Practice, Part 3000. The review has been split amongst three DGs, each with a separate mandate: Mandate 1: Measurement of benefit security and fiduciary […]
Exposure Draft – Revisions to the Practice-Specific Standards for Pension (Part 3000) (redlined)
The Actuarial Standards Board (ASB) has established three designated groups (DGs) to review the Standards of Practice, Part 3000. The review has been split amongst three DGs, each with a separate mandate: Mandate 1: Measurement of benefit security and fiduciary […]