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Accounting for catastrophe bonds by investors in an IFRS (International Financial Reporting Standards) 17 world

Published on 15 April 2025 | Francesco Nagari

Global Lead for IFRS (International Financial Reporting Standards) Insurance Contracts at Deloitte Touche Tohmatsu

The eleventh episode in our series of on-demand IFRS (International Financial Reporting Standards) 17 webcasts covers the accounting by the investors of the catastrophe bonds that are within the scope of IFRS (International Financial Reporting Standards) 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 (International Financial Reporting Standards) 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 (International Financial Reporting Standards) Insurance Contracts, and joined in this episode by Anne Driver, Deloitte Global IFRS (International Financial Reporting Standards) 17 General Insurance Leader, and Liza Gonzalo, IFRS (International Financial Reporting Standards) 17 Director.

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