Publication archives
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to summarize some of the methods available to calculate the risk adjustment for non-financial risk and its corresponding confidence level, in accordance with IFRS 17 requirements. The […]
Educational Note: IFRS 17 – Fair Value of Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance on how to determine the fair value of insurance contracts within the scope of the International Financial Reporting Standard (IFRS) 17. Further guidance on […]
Educational Note: IFRS 17 Discount Rates and Cash Flow Considerations for Property and Casualty Insurance Contracts – Appendices 8 and 9
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts – Illustrative Examples
Educational Note: IFRS 17 Discount Rates for Life and Health Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) 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. This […]
Educational Note: IFRS 17 – Actuarial Considerations Related to Liability for Remaining Coverage in P&C Insurance Contracts
The Committee on Property and Casualty Insurance Financial Reporting (PCFRC) has prepared this educational note to provide guidance on various actuarial considerations related to the liability for remaining coverage (LRC) in P&C insurance contracts, in accordance with IFRS 17 requirements. […]
Educational Note: Application of IFRS 17 Insurance Contracts for Public Personal Injury Compensation Plans
The Committee on Workers Compensation (CWC) has prepared this educational note to provide guidance to all Public Personal Injury Compensation Plans (PPICP) practitioners in implementing IFRS 17 Insurance Contracts (IFRS 17) for PPICPs in Canada. The educational note is structured […]
Educational Note: Comparison of IFRS 17 to Current CIA Standards of Practice
The Committee on International Insurance Accounting (IIAC) has prepared this educational note which identifies the key differences in the measurement of insurance contract liabilities between IFRS 17 and current CIA Standards of Practice and supporting guidance. This educational note includes […]
Educational Note: IFRS 17 Measurement and Presentation of Canadian Participating Insurance Contracts
The Committee on Life Insurance Financial Reporting (CLIFR) has prepared this educational note to provide guidance related to the measurement and presentation of Canadian participating insurance contracts under International Financial Reporting Standard (IFRS) 17. This educational note is structured into […]
Educational Note: IFRS 17 Risk Adjustment for Non-Financial Risk 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 the measurement and presentation of risk adjustment for non-financial risk under International Financial Reporting Standard® (IFRS) 17 for property and […]