Publication archives
Educational Note: IFRS 17 – Actuarial Considerations Related to Reinsurance Contracts Issued and Held
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to summarize some of the accounting and actuarial implications affecting reinsurance contracts issued and reinsurance contracts held related to IFRS® 17 Insurance Contracts (IFRS 17 […]
Research report: Canadian Individual Life Experience for Policy Year 2019–2020 – Tables
These are the accompanying tables to the abovementioned report.
Research report: Canadian Individual Life Experience for Policy Year 2019–2020 – Zip file
This is the accompanying zip file to the abovementioned report.
Research report: Canadian Individual Life Experience for Policy Year 2019–2020
This is the 71st annual report of the intercompany mortality experience for Canadian individual life insurance policies. The study covers the one-year period beginning with the policy anniversary in 2019 on an age-nearest-birthday basis for data submitted by seven companies. […]
Educational Note: Guidance for the 2022 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2022 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts – Illustrative Examples
Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows
The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this explanatory report to provide information concerning insurance acquisition cash flows in accordance with IFRS 17 requirements. The explanatory […]
Educational Note – Assessing Eligibility for the Premium Allocation Approach Under IFRS 17 for Property & Casualty and Life & Health Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) and the Committee on Life Insurance Financial Reporting (CLIFR) have prepared this educational note to provide guidance on assessing the eligibility of insurance contract groups for the application of the […]
Educational Note: IFRS 17 – Fair Value of Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance on how to determine the fair value of insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17. Further guidance on […]
Explanatory Report: IFRS 17 Expenses
The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements. The explanatory report is structured into […]