Publication archives

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

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)

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

Final Standards – Practice-Specific Standards for Actuarial Evidence (red-lined)

Final Standards – Practice-Specific Standards for Actuarial Evidence

Memorandum: Technical Amendments – Standards of Practice – Pension Plans, Parts 3000, Actuarial Evidence, Part 4000, Public Personal Injury Compensation Plans, Part 5000, and Post-Employment Benefit Plans, Part 6000

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