Publication archives
Draft Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts
IFRS 17 establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts. The concept of market consistency, and the use of market variables, is noted throughout the IFRS 17 guidance. Market variables used in the determination of fulfilment […]
Educational Note: Guidance for the 2020 Reporting of Capital and Financial Condition Testing for Life, P&C, and Mortgage Insurers
Educational Note—Financial Condition Testing
Educational Note—Assumptions for Hypothetical Wind‐Up and Solvency Valuations with Effective Dates between December 31, 2019 and December 30, 2020
This document replaced document 219030 This document was replaced by document 221026 This document was archived October 14, 2025