Publication archives

Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (clean version)

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: Current Estimates under International Financial Reporting Standards

This document was archived May 13, 2025.

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

Educational Note: Classification of Contracts under International Financial Reporting Standards

This document was archived October 14, 2025

Educational Note: Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards

This document was archived May 13, 2025.