Publication archives
Guidance for the 2025 Reporting of Capital, Financial Condition Testing, and Own Risk and Solvency Assessment for Life and Health, Property and Casualty, and Mortgage Insurers
The Committee on Risk Management and Capital Requirements has prepared this educational note to provide guidance to actuaries in several areas affecting the reporting of the 2025 regulatory capital requirements, financial condition testing, and own risk and solvency assessment (ORSA) […]
Review of Standards of Practice with Respect to Gender Identity – Exposure Draft
This exposure draft outlines the proposed changes to the standards of practice.
Reading list for FCIA Syllabus – Property and casualty track
Supporting the FCIA exam focused on the specialized property and casualty track, this comprehensive reading list will provide you with the ideal study material to prepare for earning your FCIA designation.
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.
Draft regulation on divided co-ownership – Recognition of Fellow of the Canadian Institute of Actuaries as authorized to conduct contingency fund studies
The CIA submitted comments to the Société d’habitation du Québec on its draft regulation on divided co-ownership, recommending that the Fellow of the Canadian Institute of Actuaries (FCIA) be among the professionals authorized to carry out contingency fund studies.
Quinquennial Review of Standards of Practice Part 1000 – General Standards – Exposure Draft
This exposure draft outlines the proposed changes to Part 1000, and it requests feedback on the revisions as part of the formal due process for amending the Standards of Practice.
IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
This educational note was originally published in June 2022 and updated in November 2022. The purpose of this updated version is to adjust some of the language used in subsection 12.4 (Unwinding Claims Incurred in the Current Period) to be […]
2024 Guidance to the Appointed Actuary and Valuation Actuaries of Property and Casualty Insurer
The Committee on Property and Casualty Insurance Financial Reporting of the Canadian Institute of Actuaries has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries (referred to as “actuaries” in the rest of this educational […]
IFRS 17 Discount Rates for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting 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. The 2024 […]
IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting has prepared this educational note to provide guidance related to the measurement and presentation of risk adjustment for non-financial risk under International Financial Reporting Standard® (IFRS) 17 for property and casualty […]