Article 4 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. The numbers boards talk about most are moving inside the audited financial statements. Ask a Caribbean chief executive how the business performed last year and the answer will rarely be “profit for the year”. It will be adjusted EBITDA,...
Article 3 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. For listed companies, the market’s first look at IFRS 18 will not be an annual report. It will be a quarterly filing. Most discussion of IFRS 18 focuses on the first annual financial statements. For a December year-end...
Article 2 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. The cheapest time to prepare your IFRS 18 comparatives is before the 2026 books close. Most finance teams think of IFRS 18 as a 2027 project. For a company with a 31 December year-end, that is a year too...
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...
Release cash from stock and debtors, without borrowing a dollar “We’ve never been busier, and we’ve never been shorter of cash.” It is the sentence we hear more than any other from Caribbean business owners in trouble, and it sounds like a contradiction. It is not. It is arithmetic. A business that pays its suppliers...
One foreign software invoice can carry two Jamaican taxes at once: withholding on the payment and General Consumption Tax on the import. Which applies, and at what rate, turns on a classification most finance teams never write down. Executive summary Caribbean businesses now pay foreign vendors for software as a service (SaaS), cloud hosting, online...
The Difference Is the Cost of Standing Still. IN BRIEF Two businesses can report the same EBITDA (earnings before interest, tax, depreciation and amortisation) and be worth very different amounts, because one must spend a large share of it every year simply to keep its buildings, vehicles and equipment standing. EBITA (earnings before interest, tax...
Why Caribbean CEOs Must Read Ratios, Not Just Results IN BRIEF Net profit is the number most Caribbean chief executives manage to, and it is the number lenders, investors and buyers trust least. They judge a business on a handful of ratios built on two measures of operating earnings: EBITDA (earnings before interest, tax,...
Owners expect a transition to be a technology event. It is not. The first day is about custody, authority and cut-off — and the handovers that fail almost never fail at the ledger. IN SHORT Day one establishes three things and nothing else matters until they exist: who may approve what, from what date the...
The only forward-looking information most businesses own is sitting in the sales pipeline, while the cash forecast is built from the receivables ledger — a record of decisions already taken. The future is in one room and the forecast is in another. IN SHORT A pipeline answers how much. A cash forecast needs to know...
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
© 2026 Copyright Dawgen Global. All rights reserved. · Privacy Notice · Cookie Policy · Website Terms · Accessibility
Where to find us?
Stay ahead of Caribbean business
Receive our latest insights on tax, regulation, technology and the economy across the region.