Publication archives

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 […]

Standards of Practice (Effective February 1, 2022)

Final Standards – Revisions to Subsection 3540 of the Practice-Specific Standards for Pension Plans – Addressing Pension Commuted Values in Economic Environments where Bond Yields are Negative

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

Updated Draft Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts (clean)

The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this draft 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 […]

Updated Draft Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts – Illustrative Example

Updated Draft Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts (redlined)

The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this draft 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 […]