Publication archives
Final Standards – Amendments to Section 3500 of the Practice-Specific Standards for Pension Plans – Pension Commuted Values (July 2020)
This revision to the standards will take effect at the same date as the previously announced changes to Section 3500, namely December 1, 2020. The ASB is not currently envisioning a further change to this effective date. As was previously […]
Standards of Practice – Pensions (Effective December 1, 2020) – Final
Final Standards – Amendments to Section 3500 – Minor Revision
PCFRC – 2020 Guidance to P&C actuaries: Special considerations due to COVID-19
Actuarial Standards Board Guidelines for Designated Groups
Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts – Excel Tool
Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. […]
Educational Note Supplement: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2020, and Applicable to Valuations with Effective Dates Between March 31, 2020 and April 29, 2020 and Between April 30, 2020 and December 30, 2020
Draft Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts
IFRS 17 Insurance Contracts (IFRS 17) establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The purpose of this draft educational note is to provide practical application guidance on Canadian-specific issues relating to the IFRS 17 risk […]
Draft Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts
IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The concept of market consistency, and the use of market variables, is noted throughout the IFRS 17 guidance. Market variables used in the determination of fulfilment […]