The new presentation standard takes effect on 1 January 2027. For most Caribbean reporters, the work should already be under way. On 1 January 2027, the way Caribbean companies present their profit changes. IFRS 18, Presentation and Disclosure in Financial Statements, replaces IAS 1 for annual periods beginning on or after that date. It...
The finding Jamaica collects tax equal to 25.6% of its GDP — more, as a share of its economy, than the United States (19.5%), Germany (23.0%), Japan (20.2%) or Switzerland (20.0%). Barbados, at 27.8%, collects more than Greece and sits on the global top-20 list beside the Nordic welfare states. That is the Caribbean story...
Retailers and manufacturers now buy software, advertising and cloud capacity from abroad and sell through websites, marketplaces and chat apps. Digital tax reaches both sides of that ledger, and the margin effect is larger than most finance teams expect. Executive summary Caribbean retailers and manufacturers are no longer simply buyers and sellers of goods. They...
Canada enacted a digital services tax, reached back two years to collect it, then repealed it and refunded the money with interest. The episode is a lesson in legislative risk, and a signpost for Caribbean states choosing between the OECD, the United Nations and their own consumption taxes. Executive summary In June 2024 Canada enacted...
A 2 or 3 per cent tax on revenue sounds modest until it is set against margin. Digital services taxes are expensive for thin-margin businesses, politically costly for the countries that levy them, and a poor fit for small Caribbean economies. Executive summary A digital services tax (DST) is a tax on the gross revenue...
Digital receipt capture and document management Bank statements are a conversion problem. Documents are a custody problem — the invoice exists in a van, a pocket or somebody’s inbox, so the ledger does not know the obligation is there. This article sets out what capture actually does, and why permanent attachment matters more than the...
Why artificial intelligence has already entered your organization — and what your board can do about it There is a particular kind of risk that never appears on a risk register, because nobody ever made a decision that would have put it there. No paper went to the board. No business case was approved. No...
IN BRIEF IFRS 17 was implemented as a reporting obligation. What it actually built, in most insurers, is a management information system that nobody has been asked to use. Three things the standard produces were not previously visible: how much unearned profit is stored in the existing book, which products are losing money at the...
Executive Summary Across nine articles, this series has argued for independent evidence: assessments that examine, tests that prove, boards that verify. This tenth article confronts the uncomfortable place where most of that good work goes to die — the findings tracker. Every organisation that has ever commissioned an assessment owns one: a spreadsheet or register...
Executive Summary Every industry has cyber risk. Financial services has something more: an industry whose entire product is trust. A distributor that loses a week of operations loses a week of revenue; a bank, credit union or insurer that loses its members’ confidence can lose the institution — because in finance, the crisis of systems...
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