Publication archives

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.

Educational Note: Measurement of Investment Contracts and Service Contracts under International Financial Reporting Standards

This document was archived May 13, 2025.

Draft Educational Note – Determination of Best Estimate Discount Rates for Going Concern Funding Valuations

Draft Educational Note – Calculation of Incremental Cost on a Hypothetical Wind-Up or Solvency Basis

Draft Educational Note – Sensitivity Analysis to Illustrate the Effect of Adverse Deviations for Pension Plan Actuarial Valuations

Educational Note – Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates between December 31, 2008 and December 30, 2009

Addendum to Educational Note: Assumptions for Hypothetical Wind-up and Solvency Valuations with Effective Dates Between December 31, 2007 and December 30, 2008

Educational Note – Guidance for the 2008 Valuation of Policy Liabilities and DCAT for Property and Casualty Insurers

Educational Note: Guidance for the 2008 Valuation of Policy Liabilities of Life Insurers