Publication archives
Revised Draft Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
IFRS 17 specifies the basis for measurement (valuation) of insurance contract liabilities. While there are many similarities to the current CIA standards of practice for valuation of insurance contract liabilities, there are also many differences. This educational note provides actuaries with […]
Educational Note – 2020 Guidance to the Appointed Actuary and Valuation Actuaries for Property and Casualty Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC or the Committee) has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries in several areas affecting the valuation of the 2020 year-end insurance contract […]
Submission to the FSRA on Preliminary Ontario Selected Private Passenger Vehicles Loss Trend Rates and Reform Factors
Submission to the Canada Revenue Agency on the Draft Bulletin for Industry Consultation
Draft Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Excel file: Example with options
Draft Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Excel file: Examples (basic)
Submission: IAA CRTF – Importance of Climate-Related Financial Risks for Actuaries
PCFRC – 2020 Guidance to P&C actuaries: Special considerations due to COVID-19
Draft Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts
IFRS 17 Insurance Contracts (IFRS 17) establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The purpose of this draft educational note is to provide practical application guidance on Canadian-specific issues relating to the IFRS 17 risk […]