Publications

Announcements - Current

For members in life insurance

Draft Educational Note: IFRS 17 Coverage Units for Life and Health Insurance Contracts

The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this draft educational note to provide guidance on the selection of appropriate coverage units for the purpose of amortizing the contractual service margin for insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17.

Direct questions or comments to Marie-Andrée Boucher.

Announcement Number2019-12(07669) December 17, 2019