Publication archives

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 – Appendices 8 and 9

Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this explanatory report to provide information concerning insurance acquisition cash flows in accordance with IFRS 17 requirements. The explanatory […]

Educational Note – Assessing Eligibility for the Premium Allocation Approach Under IFRS 17 for Property & Casualty and Life & Health Insurance Contracts

The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) and the Committee on Life Insurance Financial Reporting (CLIFR) have prepared this educational note to provide guidance on assessing the eligibility of insurance contract groups for the application of the […]

Explanatory Report: IFRS 17 Expenses

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements. The explanatory report is structured into […]

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

Technical article: Pricing considerations due to COVID-19

This article discusses pricing considerations for multiple lines of businesses. It aims to assist P&C pricing actuaries in making considerations under these unique pandemic circumstances.

Report: The Use of Predictive Analytics in the Canadian Property and Casualty Insurance Industry

The purpose of this research study is to benchmark the current utilization of predictive analytics, machine learning, and artificial intelligence (AI) in the Canadian P&C insurance industry, to examine potential areas for improvement and to accelerate the industry’s use and […]