Publication archives
Educational Note – Currency Risk in the Valuation of Policy Liabilities for Life and Health Insurers
This document was archived on November 14, 2023.
Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (clean version)
Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (red-lined)
Educational Note: Guidance for the 2009 Valuation of Policy Liabilities of Life Insurers
Considerations for the Development of a Pandemic Scenario
The purpose of this paper is to assist members in the development of pandemic scenarios and not to recommend any specific DCAT scenarios to be tested.
Final Standard for Changes to Standards of Practice – Practice-Specific Standards for Insurers, Subsection 2340 – Foreign Exchange
Final Standard for changes to Standards of Practice – Practice-Specific Standards for Insurers, Subsection 2320 – Term of the Liability (red-lined)
Final Standard for changes to Standards of Practice – Practice-Specific Standards for Insurers, Subsection 2320 – Term of the Liability (clean version)
Educational Note: Classification of Contracts under International Financial Reporting Standards
This document was archived October 14, 2025