Publication archives
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to summarize some of the methods available to calculate the risk adjustment for non-financial risk and its corresponding confidence level, in accordance with IFRS 17 requirements. The […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (with options)
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts – Excel File
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations 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 setting and applying discount rates (including cash flow considerations) for the purposes of calculating the present value of estimates of […]
Educational Note: IFRS 17 Estimates of Future Cash Flows for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide information concerning the estimates of future cash flows in accordance with IFRS 17 requirements. This educational note is structured into five sections. Section 1 introduces […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (Basic)
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: 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 […]