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Small States, Big Opportunities: Harnessing Competition in the Eastern Caribbean

August 2, 2025by Dr Dawkins Brown

The Eastern Caribbean States—including Antigua & Barbuda, Dominica, Grenada, St. Kitts & Nevis, St. Lucia, and St. Vincent & the Grenadines—share many strengths: stunning natural beauty, a rich cultural heritage, and a common currency under the Eastern Caribbean Central Bank (ECCB). Tourism remains the backbone of these economies, complemented by agriculture and small-scale services. However,...

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The Dominican Republic’s Next Frontier: Competition as a Catalyst for Innovation

August 2, 2025by Dr Dawkins Brown

The Dominican Republic (DR) is one of the fastest-growing economies in the Caribbean and Latin America, driven by tourism, free trade zones, and a robust service sector. However, despite this impressive growth, productivity and innovation levels remain low, and market concentration in key sectors limits opportunities for SMEs and new entrants. To sustain growth and...

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From Monopoly to Market Dynamism: Driving Growth in The Bahamas

August 2, 2025by Dr Dawkins Brown

The Bahamas boasts one of the most developed economies in the Caribbean, anchored by tourism and financial services. However, this success masks significant structural challenges. Heavy reliance on these two sectors creates vulnerability to global shocks, while high costs of doing business and market concentration in key industries limit competitiveness. To remain resilient in an...

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Barbados at a Crossroads: Why Competitive Markets Matter for Sustainable Tourism

August 2, 2025by Dr Dawkins Brown

Barbados has long been a premier Caribbean destination, celebrated for its stunning beaches and vibrant culture. Tourism drives much of the country’s economic activity, supported by a strong financial services sector. However, heavy dependence on tourism leaves the economy vulnerable to external shocks, such as global recessions, pandemics, and climate-related disruptions. The next phase of...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advisory Services Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

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

August 1, 2025by Dr Dawkins Brown

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...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advices Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

Close Call Scenarios: How to Disclose Risks Without Spooking Investors

August 1, 2025by Dr Dawkins Brown

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...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

Making Judgment Calls Visible: Why Transparency in Financial Reporting Matters

August 1, 2025by Dr Dawkins Brown

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...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advisory Services Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

Transparency Under Uncertainty: How to Communicate Material Risks Effectively

July 31, 2025by Dr Dawkins Brown

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...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

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

July 31, 2025by Dr Dawkins Brown

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...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Caribbean Accountant Caribbean Accounting Firm Caribbean advisory services Caribbean AI Ecosystem Caribbean audit firm

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

July 31, 2025by Dr Dawkins Brown

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...

Small States, Big Opportunities: Harnessing Competition in the Eastern Caribbean

The Dominican Republic’s Next Frontier: Competition as a Catalyst for Innovation

From Monopoly to Market Dynamism: Driving Growth in The Bahamas

Barbados at a Crossroads: Why Competitive Markets Matter for Sustainable Tourism

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

Making Judgment Calls Visible: Why Transparency in Financial Reporting Matters

Transparency Under Uncertainty: How to Communicate Material Risks Effectively

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

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

March 16, 2026Health, Skills & Workforce Readiness: Your Workforce Is Only as Strong as the System Behind It

March 16, 2026Infrastructure, Energy & the Caribbean Business Case

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

Where to find us?

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Where to find us?

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