Publication archives

Final Standards – Practice-Specific Standards for Post-Employment Benefit Plans (April 2009)

Educational Note: Current Estimates under International Financial Reporting Standards

This document was archived May 13, 2025.

Educational Note: Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards

This document was archived May 13, 2025.

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

Educational Note: Classification of Contracts under International Financial Reporting Standards

This document was archived October 14, 2025

Draft Educational Note – Determination of Best Estimate Discount Rates for Going Concern Funding Valuations

Standards of Practice (May 2009)

Educational Note – Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2008 and December 30, 2009

Final Standards – Practice-Specific Standards for Public Personal Injury Compensation Plans

Final Standards – Practice-Specific Standards for Post-Employment Benefit Plans (red-lined)