The Committee on Life Insurance Financial Reporting has prepared this educational note to provide guidance related to setting the discount rates for the purpose of calculating the present value of estimates of future cash flows under IFRS 17. The 2024 update was centered on reviewing the CIA’s reference curve parameters (defined in Chapter 2) using updated information up to December 31, 2023.
This document replaced document 224063
This document was replaced by document 225094
This document was archived August 12, 2025