Publication archives
Educational Note: Guidance for the 2022 Valuation of Insurance Contract Liabilities of Life Insurers
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance to actuaries in several areas affecting the valuation of the 2022 year-end insurance contract liabilities and other responsibilities of valuation actuaries of life insurers. […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices F and G
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to work performed by actuaries for contract valuations and other obligations when compliance with IFRS 17 is […]
Educational Note: Actuarial Considerations Related to Valuation Work Not Subject to IFRS 17 – Appendices A to D
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (Basic)
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance related to setting and applying discount rates (including cash flow considerations) for the purposes of calculating the present value of estimates of […]
Educational Note: IFRS 17 Estimates of Future Cash Flows for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide information concerning the estimates of future cash flows in accordance with IFRS 17 requirements. This educational note is structured into five sections. Section 1 introduces […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Illustrative Examples (with options)
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Property and Casualty Insurance Contracts – Excel File
Educational Note – Assessing Eligibility for the Premium Allocation Approach Under IFRS 17 for Property & Casualty and Life & Health Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) and the Committee on Life Insurance Financial Reporting (CLIFR) have prepared this educational note to provide guidance on assessing the eligibility of insurance contract groups for the application of the […]