{"id":6859,"date":"2024-07-05T10:33:11","date_gmt":"2024-07-05T15:33:11","guid":{"rendered":"https:\/\/www.axxima.ca\/?p=6859"},"modified":"2024-09-03T08:41:35","modified_gmt":"2024-09-03T13:41:35","slug":"ifrs-17-accounting-standard-for-insurance-contracts","status":"publish","type":"post","link":"https:\/\/www.axxima.ca\/fr\/blog\/ifrs-17-accounting-standard-for-insurance-contracts\/","title":{"rendered":"IFRS 17 Norme comptable pour les contrats d'assurance"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6859\" class=\"elementor elementor-6859\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4c92fd she-header-yes elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4c92fd\" data-element_type=\"section\" data-settings=\"{&quot;transparent&quot;:&quot;yes&quot;,&quot;transparent_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;scroll_distance&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:60,&quot;sizes&quot;:[]},&quot;scroll_distance_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;scroll_distance_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;she_offset_top&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;she_offset_top_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;she_offset_top_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;she_width&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:100,&quot;sizes&quot;:[]},&quot;she_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;she_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;she_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:0,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:0,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;she_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;she_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f33250a\" data-id=\"f33250a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fb7239 elementor-invisible elementor-widget elementor-widget-eael-creative-button\" data-id=\"8fb7239\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--wayra\" href=\"https:\/\/www.axxima.ca\/fr\/blog\/\" data-text=\"Blog\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                                            <span class=\"eael-creative-button-icon-left\"><i aria-hidden=\"true\" class=\"icon icon-left-arrows\"><\/i><\/span>                    \n                    <span class=\"cretive-button-text\">Retour<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5ceab0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5ceab0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0433ba5\" data-id=\"0433ba5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0163194 elementor-widget elementor-widget-spacer\" data-id=\"0163194\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9ca7819 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ca7819\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a746b48\" data-id=\"a746b48\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-204ee86 elementor-widget elementor-widget-heading\" data-id=\"204ee86\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">IFRS 17 Norme comptable pour les contrats d'assurance : Vue d'ensemble, changements et questions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4d6d4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4d6d4b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc9e0e5\" data-id=\"dc9e0e5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7f20fc elementor-widget elementor-widget-text-editor\" data-id=\"a7f20fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les normes comptables du secteur de l'assurance sont con\u00e7ues pour fournir un cadre qui assure la coh\u00e9rence, la transparence et la comparabilit\u00e9 de l'information financi\u00e8re des assureurs.<\/p><p>Elles dictent la mani\u00e8re dont les compagnies d'assurance reconnaissent, mesurent, pr\u00e9sentent et divulguent leurs informations financi\u00e8res, ce qui est important pour les parties prenantes telles que les investisseurs, les r\u00e9gulateurs et les assur\u00e9s. Elles contribuent \u00e0 maintenir la confiance et la stabilit\u00e9 du march\u00e9, en veillant \u00e0 ce que les parties prenantes puissent prendre des d\u00e9cisions \u00e9clair\u00e9es sur la base de donn\u00e9es fiables et comparables.<\/p><p>Il est particuli\u00e8rement important de disposer d'un ensemble solide de normes comptables telles que l'IFRS 17 (normes internationales d'information financi\u00e8re) en raison de la nature complexe des op\u00e9rations d'assurance, qui impliquent la gestion de passifs potentiellement \u00e0 long terme et d'une gamme de risques vari\u00e9s.<\/p><p>Cet article survol la norme comptable IFRS 17, les principes qui la sous-tendent et leur pertinence pour le secteur de l'assurance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6680384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6680384\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7eadd28\" data-id=\"7eadd28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2ae4dd elementor-widget elementor-widget-heading\" data-id=\"f2ae4dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la norme comptable IFRS 17?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3c5eb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3c5eb7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80065b9\" data-id=\"80065b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69a8e0b elementor-widget elementor-widget-text-editor\" data-id=\"69a8e0b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La norme comptable IFRS 17 est un cadre complet publi\u00e9 par l'International Accounting Standards Board (IASB) pour la comptabilisation, l'\u00e9valuation, la pr\u00e9sentation et la divulgation des contrats d'assurance.<\/p><p>Entr\u00e9e en vigueur le 1er janvier 2023, elle remplace l'ancienne norme IFRS 4 et vise \u00e0 am\u00e9liorer la transparence et la comparabilit\u00e9 des \u00e9tats financiers des compagnies d'assurance \u00e0 l'\u00e9chelle mondiale.<\/p><p>Dans son essence m\u00eame, la norme IFRS 17 exige que les assureurs \u00e9valuent le passif de leurs contrats d'assurance sur la base d\u2019estimation des flux de tr\u00e9sorerie futurs, ajust\u00e9s en fonction de la valeur temporelle de l'argent et du risque d\u2019assurance non financier. Les assureurs comptabilisent les b\u00e9n\u00e9fices au fur et \u00e0 mesure qu'ils fournissent des services d'assurance aux assur\u00e9s, et non pas d'embl\u00e9e lorsqu'ils \u00e9mettent un contrat d'assurance.<\/p><p>La raison en est que cela permet de refl\u00e9ter fid\u00e8lement la situation financi\u00e8re et les performances des assureurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cf437c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cf437c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-626d635\" data-id=\"626d635\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e281b5f elementor-widget elementor-widget-heading\" data-id=\"e281b5f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Quels sont les principes de la norme IFRS 17 ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dceb238 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dceb238\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a89707\" data-id=\"4a89707\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1405e30 elementor-widget elementor-widget-text-editor\" data-id=\"1405e30\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La norme IFRS est con\u00e7ue pour offrir aux parties prenantes une vision plus claire de la situation financi\u00e8re, de la performance et de l'exposition au risque d'un assureur. Les principes fondamentaux qui sous-tendent la norme IFRS 17 sont d\u00e9crits ci-dessous :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6dae77d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dae77d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f96ad4c\" data-id=\"f96ad4c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76c071c elementor-widget elementor-widget-heading\" data-id=\"76c071c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Identification des contrats d'assurance<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b0b558 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b0b558\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3fddb1\" data-id=\"a3fddb1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbdcd4e elementor-widget elementor-widget-text-editor\" data-id=\"cbdcd4e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Une entit\u00e9 doit identifier les contrats pour lesquels elle assume un risque d'assurance significatif de la part du titulaire de la police. Il s'agit d'accords dans lesquels l'assureur accepte d'indemniser le titulaire de la police si un \u00e9v\u00e9nement futur incertain sp\u00e9cifi\u00e9 l'affecte n\u00e9gativement.<\/p><p>Cette \u00e9tape permet de s'assurer que seuls les v\u00e9ritables contrats d'assurance sont comptabilis\u00e9s dans le cadre de l'IFRS 17, par opposition \u00e0 d'autres types d'accords financiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73d20e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73d20e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f542f3f\" data-id=\"f542f3f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aad24a5 elementor-widget elementor-widget-heading\" data-id=\"aad24a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">S\u00e9paration des composantes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6411618 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6411618\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8335d37\" data-id=\"8335d37\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f039202 elementor-widget elementor-widget-text-editor\" data-id=\"f039202\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les assureurs doivent s\u00e9parer les d\u00e9riv\u00e9s incorpor\u00e9s, les composantes d'investissement distinctes et les obligations de performance des contrats d'assurance. La s\u00e9paration de ces composantes garantit que seuls les risques et obligations sp\u00e9cifiques \u00e0 l'assurance sont comptabilis\u00e9s en vertu de l'IFRS 17.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae90ff5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae90ff5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b66c3bf\" data-id=\"b66c3bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-303c125 elementor-widget elementor-widget-heading\" data-id=\"303c125\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Regroupement des contrats<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b121ebe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b121ebe\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b0ed16\" data-id=\"5b0ed16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-adc0b48 elementor-widget elementor-widget-text-editor\" data-id=\"adc0b48\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les contrats doivent \u00eatre divis\u00e9s en groupes pour la comptabilisation et l'\u00e9valuation. Ces groupes sont g\u00e9n\u00e9ralement bas\u00e9s sur des portefeuilles de contrats soumis \u00e0 des risques similaires et g\u00e9r\u00e9s ensemble.<\/p><p>Au sein de chaque portefeuille, les contrats sont divis\u00e9s en plusieurs groupes:<\/p><ul><li>On\u00e9reux lors de la comptabilisation initiale (c'est-\u00e0-dire les contrats pour lesquels on s'attend \u00e0 ce que les primes soient insuffisantes pour r\u00e9gler les sinistres et les d\u00e9penses imputables, sur la base des exigences de l'IFRS 17 qui refl\u00e8tent \u00e9galement la valeur temporelle de l'argent et un ajustement pour le risque non financier),<\/li><li>Non on\u00e9reux, mais avec une possibilit\u00e9 significative de devenir on\u00e9reux, ou<\/li><li>Contrats restants (qui ne sont pas on\u00e9reux).<\/li><\/ul><p>Ce regroupement permet de g\u00e9rer et de reconna\u00eetre plus pr\u00e9cis\u00e9ment la rentabilit\u00e9 et le risque de diff\u00e9rents ensembles de contrats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d070e18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d070e18\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6feffbb\" data-id=\"6feffbb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1845ed elementor-widget elementor-widget-heading\" data-id=\"d1845ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Reconna\u00eetre et mesurer<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6ac6be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6ac6be\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5431dfe\" data-id=\"5431dfe\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72cb990 elementor-widget elementor-widget-text-editor\" data-id=\"72cb990\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les assureurs comptabilisent et \u00e9valuent les groupes de contrats d'assurance \u00e0 la valeur actuelle ajust\u00e9e au risque des flux de tr\u00e9sorerie futurs, appel\u00e9s flux de tr\u00e9sorerie d\u2019ex\u00e9cution.<br> <br> Cette \u00e9valuation int\u00e8gre toutes les informations disponibles sur les flux de tr\u00e9sorerie futurs d'une mani\u00e8re coh\u00e9rente avec les informations observables sur le march\u00e9.<\/p><p>Les assureurs comptabilisent \u00e9galement un montant repr\u00e9sentant le b\u00e9n\u00e9fice non acquis du groupe de contrats, appel\u00e9 marge de service contractuelle (MSC). La MSC garantit que le b\u00e9n\u00e9fice des contrats d'assurance est comptabilis\u00e9 sur la p\u00e9riode pendant laquelle les services sont fournis et au fur et \u00e0 mesure que l'assureur est lib\u00e9r\u00e9 du risque.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75ec726 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75ec726\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f34bcd\" data-id=\"1f34bcd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17c628f elementor-widget elementor-widget-heading\" data-id=\"17c628f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Comptabilisation des profits et des pertes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b45ec00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b45ec00\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f8ca5b\" data-id=\"5f8ca5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d746ac7 elementor-widget elementor-widget-text-editor\" data-id=\"d746ac7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les b\u00e9n\u00e9fices provenant d'un groupe de contrats d'assurance sont comptabilis\u00e9s sur la p\u00e9riode pendant laquelle l'assureur fournit des services d'assurance et au fur et \u00e0 mesure qu'il est lib\u00e9r\u00e9 du risque.  Si, \u00e0 un moment donn\u00e9, il est pr\u00e9vu qu'un groupe de contrats devienne d\u00e9ficitaire, l'assureur doit comptabiliser imm\u00e9diatement la perte.<\/p><p>Les \u00e9tats financiers refl\u00e8tent alors la situation \u00e9conomique actuelle de l'assureur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b76b118 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b76b118\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2897599\" data-id=\"2897599\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e68ec8f elementor-widget elementor-widget-heading\" data-id=\"e68ec8f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Pr\u00e9sentation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e400c80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e400c80\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d43974\" data-id=\"4d43974\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b1fb103 elementor-widget elementor-widget-text-editor\" data-id=\"b1fb103\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La norme IFRS 17 exige que les assureurs pr\u00e9sentent s\u00e9par\u00e9ment dans les \u00e9tats financiers les produits d'assurance, les charges aff\u00e9rentes aux activit\u00e9s d'assurance et les produits ou charges financi\u00e8res d'assurance.<\/p><p>Cette pr\u00e9sentation permet d'avoir une vision claire des revenus g\u00e9n\u00e9r\u00e9s par les activit\u00e9s d'assurance et des charges associ\u00e9es \u00e0 ces services. Elle am\u00e9liore la transparence des performances de l'assureur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4886a78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4886a78\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4fed587\" data-id=\"4fed587\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bb0ac5 elementor-widget elementor-widget-heading\" data-id=\"2bb0ac5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Divulgation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-081b708 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"081b708\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da48656\" data-id=\"da48656\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f42d79 elementor-widget elementor-widget-text-editor\" data-id=\"1f42d79\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les assureurs doivent fournir des informations permettant aux utilisateurs des \u00e9tats financiers d'\u00e9valuer l'impact des contrats d'assurance sur la situation financi\u00e8re, la performance financi\u00e8re et les flux de tr\u00e9sorerie de l'entit\u00e9.<\/p><p>Ces informations comprennent des donn\u00e9es qualitatives et quantitatives sur les jugements importants port\u00e9s lors de l'application de la norme, sur les risques d\u00e9coulant des contrats d'assurance et sur l'effet de ces risques sur les \u00e9tats financiers.<\/p><p>Cette obligation de divulgation permet aux parties prenantes d'avoir une compr\u00e9hension claire et d\u00e9taill\u00e9e des activit\u00e9s et du profil de risque de l'assureur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b9753d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b9753d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-55944f3\" data-id=\"55944f3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8586d3d elementor-widget elementor-widget-heading\" data-id=\"8586d3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Le secteur de l'assurance IARD apr\u00e8s la mise en \u0153uvre de la norme IFRS 17<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f1a1dd elementor-widget elementor-widget-text-editor\" data-id=\"6f1a1dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L'introduction de la norme IFRS 17 a engendr\u00e9 beaucoup de travail pour les compagnies d'assurance.  Sa mise en \u0153uvre a \u00e9t\u00e9 une t\u00e2che colossale au niveau informatique, comptable et actuariel ce qui a n\u00e9cessit\u00e9 un investissement financier et temporel important.<\/p><p>Cependant, avec la premi\u00e8re ann\u00e9e d'application de la norme IFRS 17, nous sommes en mesure de constater les avantages pratiques qu'elle a apport\u00e9s :<\/p><ul><li>Transparence accrue et comparabilit\u00e9 des rapports financiers \u00e0 l'\u00e9chelle du secteur<\/li><li>Am\u00e9lioration de l'interaction avec l'autorit\u00e9 de r\u00e9gulation des assurances (surveillance et \u00e9valuation)<\/li><li>Am\u00e9lioration des informations \u00e0 fournir dans les notes des \u00e9tats financiers<\/li><li>Am\u00e9lioration de l'identification et de la communication des risques et des performances des produits<\/li><\/ul><p>Ces avantages permettront de recueillir des informations et d'analyser les tendances de mani\u00e8re plus efficace.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-116da69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"116da69\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e95985\" data-id=\"6e95985\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f62d24 elementor-widget elementor-widget-heading\" data-id=\"5f62d24\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Vous avez besoin d'aide pour vous y retrouver dans la norme IFRS 17?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-336b060 elementor-widget elementor-widget-text-editor\" data-id=\"336b060\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La norme IFRS 17 a fondamentalement transform\u00e9 la comptabilisation des contrats d\u2019assurance en introduisant un cadre uniforme et complet pour l'\u00e9valuation, la pr\u00e9sentation et la divulgation de ceux-ci.<\/p><p>La norme renforce la transparence, la comparabilit\u00e9 et la coh\u00e9rence de l'information financi\u00e8re. Elle permettra aux parties prenantes de prendre des d\u00e9cisions plus \u00e9clair\u00e9es. En cons\u00e9quence, les assureurs ont d\u00fb adapter leurs syst\u00e8mes financiers, leurs mod\u00e8les actuariels et leurs processus de divulgation pour se conformer aux exigences rigoureuses de la norme.<\/p><p>Pour les compagnies d'assurance, il est essentiel de se conformer \u00e0 la norme IFRS 17 afin de maintenir leur statut r\u00e9glementaire et d'optimiser leur performance financi\u00e8re.<\/p><p>Si vous avez besoin de l'aide d'un expert pour naviguer dans ces changements complexes et vous assurer que votre entreprise r\u00e9pond \u00e0 toutes les exigences de la norme IFRS 17, contactez l'\u00e9quipe d' <a href=\"https:\/\/www.axxima.ca\/fr\/\">Axxima<\/a> pour obtenir un soutien et des conseils complets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9273f71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9273f71\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-07de6d6\" data-id=\"07de6d6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b8b4 elementor-widget elementor-widget-spacer\" data-id=\"310b8b4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Back IFRS 17 Accounting Standard for Insurance Contracts: Overview, Changes &#038; Issues Accounting standards are fundamental to the insurance industry. These standards are designed to provide a framework that ensures consistency, transparency and comparability in financial reporting. They dictate how insurance companies recognise, measure, present and disclose their financial information \u2013 all of which is [&hellip;]<\/p>","protected":false},"author":1,"featured_media":6867,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/www.axxima.ca\/wp-content\/uploads\/2024\/07\/16976656756169.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/posts\/6859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/comments?post=6859"}],"version-history":[{"count":13,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/posts\/6859\/revisions"}],"predecessor-version":[{"id":7046,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/posts\/6859\/revisions\/7046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/media\/6867"}],"wp:attachment":[{"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/media?parent=6859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/categories?post=6859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.axxima.ca\/fr\/wp-json\/wp\/v2\/tags?post=6859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}