Publication archives
Revised Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Appendices 8 and 9
Revised Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
The original educational note IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts was published on June 30, 2022. The purpose of this memorandum is to describe corrections made to this education note. This document […]
Revised Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (Basic)
Educational Note – 2022 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 (referred to as “actuaries” in the rest of this note) in several […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Reinsurance Contracts Issued and Held
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to summarize some of the accounting and actuarial implications affecting reinsurance contracts issued and reinsurance contracts held related to IFRS® 17 Insurance Contracts (IFRS 17 […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices A to D
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to work performed by actuaries for contract valuations and other obligations when compliance with IFRS 17 is […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices F and G
Big data and risk classification – Understanding the actuarial and social issues
In this statement, the CIA says that the use of big data is appropriate in insurance ratemaking, and that access to such data creates improved insight about risk and its contributing factors. Access to more data means insurance ratemaking can […]