Publication archives
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 – Pensions (Effective February 1, 2022)
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
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 […]
Educational Note – 2021 Guidance to the Appointed Actuary and Valuation Actuaries for Property and Casualty Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC or the Committee) has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries (referred to as “actuaries” in the rest of this note) in several […]
Educational Note: Guidance for the 2021 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2021 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]