Publication archives
Educational Note – 2022 Guidance to the Appointed Actuary and Valuation Actuaries for Property and Casualty Insurers
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC or the Committee) has prepared this educational note to provide guidance to the Appointed Actuary and valuation actuaries (referred to as “actuaries” in the rest of this note) in several […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Reinsurance Contracts Issued and Held
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to summarize some of the accounting and actuarial implications affecting reinsurance contracts issued and reinsurance contracts held related to IFRS® 17 Insurance Contracts (IFRS 17 […]
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 F and G
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: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Appendices 8 and 9
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts – Illustrative Examples
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 […]
Educational Note: IFRS 17 – Fair Value of Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance on how to determine the fair value of insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17. Further guidance on […]