Publication archives

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective December 31, 2023, and Applicable to Valuations with Effective Dates on or after December 31, 2023, and no later than June 29, 2024 – Explanatory Report

This explanatory report provides members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated January 22, 2024.

Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2023, and Applicable to Valuations with Effective Dates on or after September 30, 2023, and no later than June 29, 2024 – Explanatory Report

This explanatory report provides members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated October 24, 2023.

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2023, and Applicable to Valuations with Effective Dates on or after June 30, 2023, and no later than June 29, 2024

The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated July 24, 2023, (Guidance for […]

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective March 31, 2023, and Applicable to Valuations with Effective Dates on or after March 31, 2023, and no later than June 29, 2024

The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated May 1, 2023, (Guidance for […]

Explanatory Report: IFRS 17 Discount Rate Applications

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this explanatory report to provide information concerning the application of discount rates used in accordance with IFRS 17 requirements. This explanatory report is structured into seven sections. The first section […]

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective September 30, 2022, and Applicable to Valuations with Effective Dates on or after September 30, 2022, and no later than December 30, 2022

The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated October 25, 2022 (Guidance for […]

Explanatory Report: Guidance for Assumptions for Hypothetical Wind-Up and Solvency Valuations Update – Effective June 30, 2022, and Applicable to Valuations with Effective Dates on or after June 30, 2022, and no later than December 30, 2022

The Committee on Pension Plan Financial Reporting (PPFRC) is issuing this explanatory report to provide members with additional information and details on the analysis done for the guidance outlined in the educational note supplement dated July 26, 2022 (Guidance for […]

Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows – Illustrative Examples

Explanatory Report: IFRS 17 Assets for Acquisition Cash Flows

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this explanatory report to provide information concerning insurance acquisition cash flows in accordance with IFRS 17 requirements. The explanatory […]

Explanatory Report: IFRS 17 Expenses

The Committee on Life Insurance Financial Reporting (CLIFR) and the Committee on Property and Casualty Insurance Financial Reporting (PCFRC) have prepared this report to provide information concerning expenses in accordance with IFRS 17 requirements. The explanatory report is structured into […]