Educational Note: Subsequent Events

Publication date: 10-08-2023

Version: Current

Language available: Bilingual

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The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) of the Canadian Institute of Actuaries (CIA) has revised this educational note to take into account changes in CIA Standards of Practice (SOP) and International Financial Reporting Standards (IFRS). This educational note applies to members in the property & casualty (P&C) insurance and life & health (L&H) insurance areas.

The purpose of this educational note is to provide guidance in identifying subsequent events and in understanding appropriate courses of action for such events.

Categories: Practice

Types: Educational notes

Topics: Group insurance, Life insurance, Property and casualty insurance

Pages: 21

Format: PDF

Accession no.: 223127

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Revised Educational Note—Subsequent Events