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Borrowing Costs During Recovery: Capitalize or Expense? (IAS 23 for Policyholders / Non-Insurers)

November 4, 2025by Dr Dawkins Brown

Applying IAS 23 Borrowing Costs to post-hurricane rebuilds—what to capitalize into PPE/CIP vs what to expense, when to start/suspend/cease capitalization, how to treat specific vs general borrowings, and how to present/disclose. Links to IAS 16, IAS 36, IAS 1/7/10, IAS 20, IAS 12, IFRS 9. Hurricanes trigger urgent financing for repairs, rebuilds, relocations, and...

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Income Taxes After a Hurricane: Current, Deferred & Disclosures (Policyholders / Non-Insurers)

November 4, 2025by Dr Dawkins Brown

Applying IAS 12 Income Taxes to storm-related losses, insurance proceeds, provisions, impairments, ECL updates, and rebuild projects—plus interaction with IAS 1/10, IAS 16, IAS 37, IFRS 9, IAS 23, IAS 20. Hurricanes can swing taxable profit, create tax losses, and move large temporary differences all at once. Under IAS 12, you must: Compute current...

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Cash Flow Statement After a Hurricane: Where Everything Goes (Policyholders / Non-Insurers)

November 4, 2025by Dr Dawkins Brown

Applying IAS 7 Statement of Cash Flows (with links to IAS 1, IAS 10, IAS 16, IAS 37, IAS 20, IFRS 9, IFRS 15) to classify and disclose cash effects of asset losses, rebuild projects, insurance proceeds (including BI), grants, provisions, and debt/liquidity actions—without netting. In disaster reporting, the cash flow statement is your...

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IFRS 9 Credit Losses After a Hurricane: Receivables, Contract Assets & Overlays (Policyholders / Non-Insurers)

November 3, 2025by Dr Dawkins Brown

Applying IFRS 9 Expected Credit Loss (ECL) to trade receivables, contract assets and other short-term financial assets after a natural disaster—staging, overlays, forbearance, write-offs, recoveries, and disclosures. Links to IFRS 15 (contract assets), IAS 1/10 (presentation & events), IAS 12 (tax), IAS 37 (provisions). Hurricanes reshape credit risk overnight. IFRS 9 requires forward-looking ECL that...

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Leases & Site Access After a Hurricane: IFRS 16 for Lessees (Policyholders / Non-Insurers)

November 3, 2025by Dr Dawkins Brown

Applying IFRS 16 to post-disaster scenarios for lessees—ROU asset impairment, rent concessions, lease modifications, onerous service components, and disclosures. Links to IAS 36, IAS 37, IAS 1/10, IAS 20. When a hurricane shutters facilities or disrupts logistics, leases become central: sites may be unusable, landlords may offer rent abatements, and you may need short-term swing...

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Events After the Reporting Period: Adjusting vs Non-Adjusting, Going Concern & Disclosure (Policyholders / Non-Insurers)

November 3, 2025by Dr Dawkins Brown

Applying IAS 10 Events after the Reporting Period (with IAS 1 going concern & presentation) when hurricanes strike near period-end—what you adjust, what you disclose, and how to keep your financial statements credible and audit-ready. When a hurricane occurs around period-end, the hardest calls are timing calls. Under IAS 10: Adjusting events provide evidence of...

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Business Interruption & Revenue Disruptions: Accounting, Evidence, and Disclosure (Policyholders / Non-Insurers)

November 3, 2025by dglobal

Post-hurricane treatment of business interruption (BI) and revenue impacts for policyholders under IAS 37, IFRS 15, IAS 1, IAS 10, IFRS 9, with links to IAS 16/IAS 36. Hurricanes cut output, close sites, and break supply chains. Finance teams must separate (1) accounting for operational revenue shortfalls from (2) accounting for insurance recoveries. Under IFRS:...

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Recognizing Insurance Recoveries: From “Probable” to “Virtually Certain” (Policyholders / Non-Insurers)

November 3, 2025by dglobal

When and how policyholders recognize insurance recoveries for asset losses, cleanup costs, and business interruption—without netting losses—under IAS 16, IAS 37, IAS 1, IAS 10, IFRS 9, IFRS 15. After a hurricane, finance teams must book losses first (write-offs, impairments, provisions). Accounting for insurance recoveries comes later—and only when thresholds are met: PPE losses (IAS...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advisory Services

Provisions vs Contingencies: Cleanup, Legal Exposures & Onerous Contracts (Policyholders / Non-Insurers)

November 2, 2025by Dr Dawkins Brown

Applying IAS 37 after hurricanes, with links to IFRS 16 (leases), IAS 36 (impairment), IAS 1/10 (presentation & events), IAS 12 (tax), IAS 16 (PPE) After a hurricane, finance teams face urgent questions: What must we accrue now? What stays off-balance sheet with disclosure only? When can we book insurance reimbursements? Under IAS 37, you...

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Intangible Assets & Long-Lived Rights Under Stress (Policyholders / Non-Insurers)

November 2, 2025by Dr Dawkins Brown

After the Storm: IFRS Guidance for Policyholders Applying IAS 38 (Intangible Assets) with interactions from IAS 36 (Impairment), IFRS 16 (Leases), IAS 37 (Provisions), IFRS 15 (Contracts), IAS 1/10 (Presentation & Events) after hurricanes Hurricanes don’t just hit physical assets—they disrupt software platforms, licenses, customer relationships, rights to operate, and data. These often carry significant...

Newer Posts

Older Posts

Borrowing Costs During Recovery: Capitalize or Expense? (IAS 23 for Policyholders / Non-Insurers)

Income Taxes After a Hurricane: Current, Deferred & Disclosures (Policyholders / Non-Insurers)

Cash Flow Statement After a Hurricane: Where Everything Goes (Policyholders / Non-Insurers)

IFRS 9 Credit Losses After a Hurricane: Receivables, Contract Assets & Overlays (Policyholders / Non-Insurers)

Leases & Site Access After a Hurricane: IFRS 16 for Lessees (Policyholders / Non-Insurers)

Events After the Reporting Period: Adjusting vs Non-Adjusting, Going Concern & Disclosure (Policyholders / Non-Insurers)

Business Interruption & Revenue Disruptions: Accounting, Evidence, and Disclosure (Policyholders / Non-Insurers)

Recognizing Insurance Recoveries: From “Probable” to “Virtually Certain” (Policyholders / Non-Insurers)

Provisions vs Contingencies: Cleanup, Legal Exposures & Onerous Contracts (Policyholders / Non-Insurers)

Intangible Assets & Long-Lived Rights Under Stress (Policyholders / Non-Insurers)

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