Dr Dawkins Brown

Accountants and accounting firm accountants and auditors International auditing standards (ias)IT Governance Framework The International Accounting Standards Board (IASB)The International Financial Reporting Standards

Decoding IAS 28 Revisions: Transforming Equity Method Practices for the Future

January 27, 2025by Dr Dawkins Brown

The International Accounting Standards Board (IASB) has recently released an Exposure Draft aimed at revising IAS 28, Investments in Associates and Joint Ventures. This initiative seeks to address longstanding application challenges, enhance comparability across financial statements, and improve the overall understandability of the equity method. These changes are particularly significant for entities using IAS 28...

Tax Firm Tax Planning Services Taxation Services

The FASTER Directive: Simplifying Withholding Tax in the European Union

January 27, 2025by Dr Dawkins Brown

The European Union’s FASTER Directive, officially published on January 10, 2025, marks a groundbreaking step in simplifying and expediting the repayment of excess withholding tax (WHT) levied by some Member States on dividends paid to non-resident equity holders. By addressing long-standing challenges in cross-border tax matters, this legislation holds transformative potential for businesses and investors...

Accountants and accounting firm Accountants and Auditors in Kingston Jamaica Artificial Intelligence (AI)Blockchain Technology

The Generative AI Revolution: Redefining Business Success in a Digital World

January 26, 2025by Dr Dawkins Brown

Generative AI is not just another technological innovation—it’s a game changer poised to redefine industries. From enhancing operational efficiency to driving customer engagement, generative AI offers a wide range of opportunities for businesses willing to embrace change. However, unlocking its full potential requires a thoughtful strategy, robust infrastructure, and a willingness to navigate challenges. This...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm

Comprehensive Guide to IFRS 15: Revenue from Contracts with Customers

January 21, 2025by Dr Dawkins Brown

Revenue recognition is a cornerstone of financial reporting, directly impacting an entity’s financial health and stakeholder trust. IFRS 15, Revenue from Contracts with Customers, revolutionizes the approach to revenue recognition by introducing a uniform framework applicable across all industries. This article explores the five-step model at the heart of IFRS 15, its industry implications, challenges,...

Accountants and accounting firm accountants and auditors Financial Analysis International auditing standards (ias)Management Consultants

Measurement of ECL: Probability of Default vs Loss Rate Approach

January 21, 2025by Dr Dawkins Brown

The measurement of Expected Credit Losses (ECL) is a cornerstone of modern credit risk management under IFRS 9. ECL quantifies the potential losses a financial institution could face due to the default of a counterparty. Two widely used methodologies for calculating ECL are the Probability of Default (PD) approach and the Loss Rate (LR) approach....

Accountants and accounting firm accounting firm International auditing standards (ias)The International Accounting Standards Board (IASB)The International Financial Reporting Standards

How to Calculate Bad Debt Provision Under IFRS 9: A Comprehensive Guide for Receivables vs. Loans

January 21, 2025by Dr Dawkins Brown

IFRS 9 introduced the Expected Credit Loss (ECL) model to replace the incurred loss model for bad debt provisioning. The ECL model is a forward-looking approach that incorporates historical, current, and future economic data to estimate credit losses. While the principles of the ECL model apply universally, there are distinct approaches when calculating bad debt...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software AML Audits:Audit and Assurance Services Audit firm

Dawgen Global: Your Trusted Partner for Auditing and Accounting Services in Jamaica

January 17, 2025by Dr Dawkins Brown

At Dawgen Global, we are dedicated to providing top-notch professional services that empower businesses to achieve financial clarity, compliance, and operational excellence. With a presence in Jamaica and across the Caribbean, Dawgen Global is a globally integrated multidisciplinary professional service firm offering a wide array of services, including audit, accounting, tax, IT, risk management, and...

Accountants and accounting firm Tax Firm Tax Planning Services Taxation Services The International Accounting Standards Board (IASB)The International Financial Reporting Standards

Understanding Deferred Tax: Bridging Temporary Differences in Financial Reporting

January 15, 2025by Dr Dawkins Brown

Deferred tax is often viewed as a complex and esoteric concept, misunderstood by many professionals and businesses alike. Contrary to popular belief, deferred tax is not an actual tax payment but an accrual for tax. It functions similarly to other accruals or provisions by aligning the tax effect of transactions with the period in which...

Accountants and accounting firm Tax Firm Tax Planning Services Taxation Services The International Accounting Standards Board (IASB)The International Financial Reporting Standards

Demystifying Deferred Tax: A Thought Leadership Article by Dawgen Global

January 14, 2025by Dr Dawkins Brown

Deferred tax is often viewed as a complex concept, misunderstood by many professionals and businesses alike. Contrary to popular belief, deferred tax is not an actual tax payment but an accrual for tax. It functions similarly to other accruals or provisions by aligning the tax effect of transactions with the period in which they occur....

Data Protection Digital Transformation Digitalization Management Consultants Management Consultants in Jamaica Performance Consulting Performance Management

Navigating the Ethical and Regulatory Landscape of AI in Banking

January 12, 2025by Dr Dawkins Brown

Artificial Intelligence (AI) is revolutionizing the banking sector, offering unprecedented opportunities to improve efficiency, enhance customer experiences, and drive innovation. From predictive analytics and fraud detection to personalized financial advice, AI has become integral to modern banking operations. However, this rapid adoption brings significant ethical and regulatory challenges. Banks must navigate a complex landscape...

Newer Posts

Older Posts

Decoding IAS 28 Revisions: Transforming Equity Method Practices for the Future

The FASTER Directive: Simplifying Withholding Tax in the European Union

The Generative AI Revolution: Redefining Business Success in a Digital World

Comprehensive Guide to IFRS 15: Revenue from Contracts with Customers

Measurement of ECL: Probability of Default vs Loss Rate Approach

How to Calculate Bad Debt Provision Under IFRS 9: A Comprehensive Guide for Receivables vs. Loans

Dawgen Global: Your Trusted Partner for Auditing and Accounting Services in Jamaica

Understanding Deferred Tax: Bridging Temporary Differences in Financial Reporting

Demystifying Deferred Tax: A Thought Leadership Article by Dawgen Global

Navigating the Ethical and Regulatory Landscape of AI in Banking

May 21, 2026Financial Reinsurance for Caribbean Carriers: A Practical Guide to Surplus Relief and Capital Optimisation

May 21, 2026The Reinsurance Trap: Why Caribbean Cedants Pay Too Much and Capture Too Little

May 21, 2026Inside the Numbers: How CSM Run-off, Risk Adjustment, and Onerous-Contract Testing Are Quietly Reshaping Earnings

May 20, 2026IFRS 17, Three Years On: What Caribbean Insurers Got Right, What They Got Wrong, and What Comes Next

May 20, 2026Predictive Underwriting in the Caribbean: Pharmacy Data, Mortality Models, and the Future of Life Pricing

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Where to find us?

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