Caribbean Accountant

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

The Places Where Cash Still Rules

November 7, 2025by Dr Dawkins Brown

The paradox of progress Walk through a street market in Yangon, a minibus park in Kingston, or a craft village in St. George’s and you’ll see the same choreography—notes changing hands, coins in plastic tubs, a quick mental tally before the bag is tied. In many countries, cash still powers day-to-day life because it is...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

Accounting & Bookkeeping: Building a Reliable Finance Engine for Growth

November 6, 2025by Dr Dawkins Brown

SMEs and mid-market companies often outgrow DIY bookkeeping. This article explains how Dawgen Global designs a right‑sized accounting stack—people, process, and platforms—to deliver accurate, timely financials that support decisions, funding, and compliance. Who This Is For Founders, CFOs, and operations leaders seeking clean books, faster closes, and audit‑ready records. Common Pain Points Late or error‑prone...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services

PPE After a Hurricane: Derecognition, Rebuilds, Componentization & Impairment (IAS 16, IAS 36, IFRIC 1)

November 5, 2025by Dr Dawkins Brown

Post-disaster accounting for property, plant and equipment (PPE)—from damage assessment and derecognition, to componentized rebuilds, impairment testing at the CGU level, and changes in asset-retirement/cleanup obligations—with clean separation from insurance and grants. When a hurricane hits fixed assets, your books need to tell a disciplined story: Record the loss: Derecognize destroyed components at carrying...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm Caribbean Business Insights

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...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm Caribbean Business Insights

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...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

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...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

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...

Business Coaching business coaching & strategy Business Development Business Intelligence (BI)Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean audit firm Caribbean Business Insights

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:...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm Caribbean Business Insights

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...

Caribbean Accountant Caribbean Accounting Firm Caribbean Advisory firm Caribbean advisory services Caribbean AI Ecosystem

Inventories & Work-in-Progress: Losses, Write-downs, and Reversals (Policyholders / Non-Insurers)

November 2, 2025by Dr Dawkins Brown

Applying IAS 2 Inventories after hurricanes—classifying losses, determining NRV, handling WIP/long-term jobs, documenting reversals, and aligning with claims (without netting insurance) Hurricanes wreak havoc on stocks of raw materials, WIP, finished goods, and spare parts. Under IAS 2, inventories are carried at the lower of cost and net realizable value (NRV). Post-storm, NRV often collapses...

Newer Posts

Older Posts

The Places Where Cash Still Rules

PPE After a Hurricane: Derecognition, Rebuilds, Componentization & Impairment (IAS 16, IAS 36, IFRIC 1)

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

Cash Flow Statement After a Hurricane: Where Everything Goes (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)

Inventories & Work-in-Progress: Losses, Write-downs, and Reversals (Policyholders / Non-Insurers)

March 15, 2026ISO 14001 in Practice: Auditing Environmental Management Systems

March 15, 2026Board ESG Oversight: What Good Governance Looks Like Under Audit

March 15, 2026Auditing the Social Pillar: Supply Chain, DEI & Human Rights Assurance

March 14, 2026The Greenwashing Audit: Testing ESG Claims Against Evidence

March 14, 2026Auditing Climate Risk: Scope 1, 2 & 3 Emissions Under IFRS S2

Where to find us?

Dawgen Social links

Where to find us?

Dawgen Social links