Publication archives
Draft Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts – Excel Tool
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 […]
Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers
Educational Note—Financial Condition Testing
Educational Note—Assumptions for Hypothetical Wind‐Up and Solvency Valuations with Effective Dates between December 31, 2019 and December 30, 2020
This document replaced document 219030 This document was replaced by document 221026 This document was archived October 14, 2025