Publication archives
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 […]
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 […]
Educational Note: IFRS 17 Market Consistent Valuation of Financial Guarantees for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the completion of a market consistent valuation for insurance contracts with financial guarantees within the scope of the International Financial Reporting Standard […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
This document replaced document 220159 This document was archived June 9, 2026 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 […]
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 […]