Publication archives
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 […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts – Excel File
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance related to the measurement and presentation of risk adjustment for non-financial risk under International Financial Reporting Standard® (IFRS) 17 for property and […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
This document replaced document 220159 This document was archived June 9, 2026 The Committee on International Insurance Accounting (IIAC) has prepared this educational note which identifies the key differences in the measurement of insurance contract liabilities between IFRS 17 and […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (Basic)
Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows – Illustrative Examples
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to the liability for remaining coverage (LRC) in P&C insurance contracts, in accordance with IFRS 17 requirements. […]