Published on 15 April 2025 | Francesco Nagari
Global Lead for IFRS Insurance Contracts at Deloitte Touche Tohmatsu
The eleventh episode in our series of on-demand IFRS 17 webcasts covers the accounting by the investors of the catastrophe bonds that are within the scope of IFRS 17.
This episode covers an overview of the catastrophe bonds, including the reasons why catastrophe bonds are being issued in the market and why investors purchase them. It provides a discussion on the application of IFRS 17 in the accounting for the catastrophe bonds by investors using a simple illustrative example, and includes some practical considerations to bear in mind when accounting for such bonds.
The webcast series is hosted by Francesco Nagari, Deloitte Global Lead for IFRS Insurance Contracts, and joined in this episode by Anne Driver, Deloitte Global IFRS 17 General Insurance Leader, and Liza Gonzalo, IFRS 17 Director.