Publication archives
Educational Note: Accounting for Reinsurance Contracts under International Financial Reporting Standards
This document replaced document 209062 This document was archived May 13, 2025
Final Standards – Practice-Specific Standards for Insurers (P&C Insurance) – Subsection 2250 Margin for Adverse Deviations
Final Standards – Part 2000 Insurance to conform to the adoption of International Financial Reporting Standards (IFRS) as Canadian GAAP (red-lined)
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 and DCAT for Property and Casualty 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
Educational Note: Classification of Contracts under International Financial Reporting Standards
This document was archived October 14, 2025
Educational Note: Current Estimates under International Financial Reporting Standards
This document was archived May 13, 2025.