Publication archives

Final: Technical Changes to the DCAT Standards of Practice

Educational Note: Guidance for the 2007 Valuation of Policy Liabilities of Life Insurers

Report of the CIA Task Force on the Appropriate Treatment of Reinsurance

This report provides a brief overview of reinsurance and risk transfer principles, paying attention to the emerging international consensus. It provides guidance on assessing risk transfer in a reinsurance contract for accounting and valuation purposes, and examines other related topics […]

Final: Standards of Practice – General Standards (2007)

Final: Standards of Practice – General Standards CIA/CICA Joint Policy Statement Subsections 1620 and 1630

Educational Note – Guidance for 2007 on Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2006 and December 30, 2007

Draft Educational Note – Dynamic Capital Adequacy Testing

Educational Note: Implications of CICA Handbook Section 3855 – Financial Instruments on Future Income and Alternative Taxes: Update to Fall Letter

Educational Note – Expenses in Funding Valuations for Pension Plans

Educational Note – Events Occurring After the Calculation Date of an Actuarial Opinion for a Pension Plan