Publication archives

Draft Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts

IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The concept of market consistency, and the use of market variables, is noted throughout the IFRS 17 guidance. Market variables used in the determination of fulfilment […]

Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers

Educational Note—Financial Condition Testing

COVID19 Mortality Risk Calculator

Negative Interest Rates and the Insurance Industry – Full report

Negative Interest Rates and the Insurance Industry – Summary

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (redlined)

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (clean)

Canadian Group Life Waiver Study (2009–2015) – Tables

Canadian Group Life Waiver Study (2009–2015)