Publication archives

Educational Note: Accounting for Reinsurance Contracts under International Financial Reporting Standards

This document replaced document 209062 This document was archived May 13, 2025

Final Standards – Practice-Specific Standards for Insurers (P&C Insurance) – Subsection 2250 Margin for Adverse Deviations

Educational Note – Calibration of Stochastic Interest Rate Models

Educational Note – Currency Risk in the Valuation of Policy Liabilities for Life and Health Insurers

This document was archived on November 14, 2023.

Final Standards – Part 1000 General Standards to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (clean version)

Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (red-lined)

Final Standards – Part 1000 General Standards to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (red-lined)

Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (clean version)

Educational Note: Guidance for the 2009 Valuation of Policy Liabilities of Life Insurers

Educational Note: Transfer Values – Ontario Reporting Requirements