Publication archives

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 […]

Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers

Educational Note—Financial Condition Testing

Draft Educational Note: IFRS 17 – Actuarial Considerations Related to P&C Reinsurance Contracts Issued and Held

Submission to the IAIS on Public Consultation on the draft Issues Paper on the Implementation of the Recommendations of the TCFD

Submission to the IAIS: Public Consultation on the draft Application Paper on Liquidity Risk Management

Negative Interest Rates and the Insurance Industry – Summary

Negative Interest Rates and the Insurance Industry – Full report

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (clean)

Revised Exposure Draft to Incorporate changes required by the adoption in Canada of IFRS 17 Insurance Contracts, including Principles of International Standard of Actuarial Practice 4 – Actuarial Practice in Relation to IFRS 17 Insurance Contracts, into the Canadian Standards of Practice (redlined)