Publication archives
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to summarize some of the methods available to calculate the risk adjustment for non-financial risk and its corresponding confidence level, in accordance with IFRS 17 requirements. The […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance related to setting and applying discount rates (including cash flow considerations) for the purposes of calculating the present value of estimates of […]
Educational Note: IFRS 17 Estimates of Future Cash Flows for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide information concerning the estimates of future cash flows in accordance with IFRS 17 requirements. This educational note is structured into five sections. Section 1 introduces […]
Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows – Illustrative Examples
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts – Excel File
Educational Note: IFRS 17 – Fair Value of Insurance Contracts – Excel file
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the measurement and presentation of Canadian participating insurance contracts under International Financial Reporting Standard (IFRS) 17. This educational note is structured into […]
Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the completion of a market consistent valuation for insurance contracts with financial guarantees within the scope of the International Financial Reporting Standard […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
This document replaced document 220159 This document was archived June 9, 2026 The Committee on International Insurance Accounting (IIAC) has prepared this educational note which identifies the key differences in the measurement of insurance contract liabilities between IFRS 17 and […]
Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. This […]