IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts

Publication date: 04-09-2024

Version: Archived

Language available: Bilingual

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This educational note was originally published in June 2022 and updated in November 2022. The purpose of this updated version is to adjust some of the language used in subsection 12.4 (Unwinding Claims Incurred in the Current Period) to be less prescriptive.

This document replaced document 222159

This document was replaced by document 225109

This document was archived October 14, 2025

Categories: Practice

Types: Educational notes

Topics: Property and casualty insurance

Pages: 44

Format: PDF

Accession no.: 224091

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IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts

22-10-2025