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When Going Concern Fails: How to Report and Disclose Under IFRS

Few moments in corporate reporting carry as much weight as declaring that an entity is no longer a going concern. This decision signals to investors, creditors, and regulators that liquidation or cessation is inevitable. It is also one of the most challenging judgments for management and boards—one that must be communicated with clarity, precision, and...

Close Call Scenarios: How to Disclose Risks Without Spooking Investors

Few areas in financial reporting are as delicate as “close call” going concern scenarios. These situations occur when significant uncertainties exist, but management concludes that the entity can continue as a going concern—often due to mitigating actions such as refinancing plans, cost reductions, or operational turnarounds. The challenge? Striking the right balance between transparent disclosure...

Making Judgment Calls Visible: Why Transparency in Financial Reporting Matters

Every set of financial statements tells a story—but in times of uncertainty, stakeholders want to know more than just the numbers. They want to understand the judgments behind those numbers. For CFOs and boards, the challenge is balancing compliance requirements with clear communication that builds trust. Recent updates to IFRS and auditing standards underscore this...

Transparency Under Uncertainty: How to Communicate Material Risks Effectively

When uncertainty looms, transparency becomes a critical currency in building investor trust. Financial reporting is not just about numbers—it’s about telling the story behind those numbers, especially when the organization’s ability to continue as a going concern comes into question. With IFRS updates and heightened scrutiny from stakeholders, boilerplate disclosures are no longer acceptable. Today’s...

From IAS 1 to IAS 8: What the Shift Means for Going Concern Disclosures

The recent changes introduced by IFRS 18 represent more than a technical reshuffle—they reflect a broader evolution in financial reporting transparency. One of the key updates is the relocation of going concern requirements from IAS 1, Presentation of Financial Statements, to IAS 8, Basis of Preparation of Financial Statements. While the fundamental principles of going...

Navigating Going Concern in 2025: Disclosure, Judgement, and IFRS Updates

In an era of heightened market volatility and regulatory transformation, assessing whether an entity remains a going concern is more than a compliance exercise—it’s a cornerstone of financial integrity. The decision influences how financial statements are prepared and what disclosures are communicated to stakeholders. Recent updates to IFRS Accounting Standards and the International Standards on...

The Silver Package: Elevating Business Performance with Advanced Coaching

Scaling a business is exciting—but it also brings new challenges: managing a growing team, optimizing processes, increasing profitability, and sustaining momentum. At this stage, businesses need structured guidance and advanced strategies to transition from growth to sustainable success. That’s where Dawgen Global’s Silver Package comes in. Designed for scaling businesses, this 12-month coaching program helps...

Customization is Key: How We Tailor Coaching for Every Industry

In business, one size never fits all—especially when it comes to coaching. Every organization has unique goals, challenges, and market realities. At Dawgen Global, we understand that a generic approach doesn’t deliver real results, which is why our coaching programs are designed to be fully customizable. In this article, we explore how Dawgen Global tailors...

Inside Dawgen Global’s Coaching Methodology: A Framework for Success

Not all business coaching programs are created equal. While many promise results, few provide a structured, proven methodology that transforms strategy into sustainable success. At Dawgen Global, we go beyond theory to deliver actionable frameworks that drive measurable growth. In this article, we’ll take you inside Dawgen Global’s coaching methodology—a comprehensive approach designed for businesses...

Why Business Coaching is the Secret Weapon for Sustainable Growth

  In today’s fast-changing business environment, growth is no longer optional—it’s a necessity. Yet, many companies struggle to sustain success despite having strong products or services. Why? Because they lack the strategic direction, leadership clarity, and accountability mechanisms needed for continuous growth. This is where business coaching becomes a game changer. Far beyond giving advice,...

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Dawgen Global is an integrated multidisciplinary professional service firm in the Caribbean Region. We are integrated as one Regional firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services

Where to find us?
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Dawgen Social links
Taking seamless key performance indicators offline to maximise the long tail.
https://www.dawgen.global/wp-content/uploads/2023/07/Foo-WLogo.png

Dawgen Global is an integrated multidisciplinary professional service firm in the Caribbean Region. We are integrated as one Regional firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services

Where to find us?
https://www.dawgen.global/wp-content/uploads/2019/04/img-footer-map.png
Dawgen Social links
Taking seamless key performance indicators offline to maximise the long tail.

© 2023 Copyright Dawgen Global. All rights reserved.

© 2024 Copyright Dawgen Global. All rights reserved.