Publication archives
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.
Draft Educational Note: Accounting for Reinsurance Contracts under International Financial Reporting Standards
Final Standards – Practice-Specific Standards for Insurers: Translation Review (clean version)
Final Standards – Practice-Specific Standards for Insurers: Translation Review (red-lined)
Educational Note – Guidance for the 2008 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers
Draft of Educational Note – Subsequent Events
This document was replaced by document 212075. This document was archived on November 14, 2023.