Publication archives

Educational Note: Current Estimates under International Financial Reporting Standards

This document was archived May 13, 2025.

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

Standards of Practice (May 2009)

Draft Educational Note – Sensitivity Analysis to Illustrate the Effect of Adverse Deviations for Pension Plan Actuarial Valuations

Final Standards – Practice-Specific Standards for Post-Employment Benefit Plans

Final Standards – Practice-Specific Standards for Public Personal Injury Compensation Plans (red-lined)

Final Standards – Practice-Specific Standards for Pension Plans (red-lined)

Draft Educational Note – Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis

Final Standards – Practice-Specific Standards for Pension Plans

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