Publication archives
Educational Note: Guidance for the 2022 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2022 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]
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
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts – Excel File
Educational Note: IFRS 17 – Fair Value of Insurance Contracts – Excel file
Educational Note: Application of IFRS 17 Insurance Contracts for Public Personal Injury Compensation Plans
The Committee on Workers Compensation (CWC) has prepared this educational note to provide guidance to all Public Personal Injury Compensation Plans (PPICP) practitioners in implementing IFRS 17 Insurance Contracts (IFRS 17) for PPICPs in Canada. The educational note is structured […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
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 current CIA Standards of Practice and supporting guidance. This educational note includes […]
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the measurement and presentation of Canadian participating insurance contracts under International Financial Reporting Standard (IFRS) 17. This educational note is structured into […]
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 […]