IFRS & Financial Reporting

IFRS & Financial Reporting IFRS 18 IFRS 18 Audit Committee Responsibilities IFRS 18 EBITDA Requirements 2027 IFRS 18 Implementation IFRS 18 Management-Defined Performance Measures

Banks, Insurers and the “Main Business Activity” Test

October 22, 2026by Dr Dawkins Brown

Article 5 of THE NEW BOTTOM LINE™, Dawgen Global’s series on IFRS 18 across the Caribbean. For the region’s banks, insurers and investment companies, one judgement shapes the entire income statement. For most companies, IFRS 18’s categories are intuitive. Interest earned on a deposit is investing. Interest paid on a loan is financing. Everything else...

: Audit and Assurance Accounting & Advisory Accounting & Financial Reporting IFRS & Financial Reporting IFRS 18

Ten Weeks to IFRS 18: Where Caribbean Companies Stand

October 21, 2026by Dr Dawkins Brown

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...

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IFRS 17 Beyond Compliance: Turning Data Into Strategy

August 2, 2026by Dr Dawkins Brown

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...

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Making IFRS 17 Work in the Caribbean: Beyond Compliance to Insight

June 22, 2026by Dr Dawkins Brown

The most significant change to insurance accounting in a generation is also the region’s largest untapped source of management insight — if insurers stop treating it as a reporting chore. IFRS 17 is the most significant change to insurance accounting in a generation, and for most Caribbean insurers it arrived as the largest...

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Financial Reinsurance for Caribbean Carriers: A Practical Guide to Surplus Relief and Capital Optimisation

May 21, 2026by Dr Dawkins Brown

A practical guide to surplus relief and capital optimisation — the structures, the IFRS 17 treatment, the risk transfer test, and the regulator considerations regional boards should anticipate Financial reinsurance is one of the most powerful capital-management tools available to an insurer, and one of the least understood at Caribbean board level. Done well, it...

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IFRS 17, Three Years On: What Caribbean Insurers Got Right, What They Got Wrong, and What Comes Next

May 20, 2026by Dr Dawkins Brown

The technical transition is largely complete. The strategic transition is not. An honest assessment of where the region stands — and the five priorities for the next 24 months IFRS 17 became effective for accounting periods beginning 1 January 2023. For Caribbean insurers, that meant three years of implementation work, hundreds of millions in cumulative...

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Auditing the Token: ISA, IFRS, and the New Assurance Mandate in the Caribbean

April 28, 2026by Dr Dawkins Brown

Editor’s Note This is the sixth article in a twelve-part Dawgen Global series introducing DAGAF™ — the Digital Asset Governance & Assurance Framework. Articles 1 through 5 set out the inflection-point argument, mapped the foreign regulatory regimes, established the architecture of DAGAF™, and treated Pillar 1 (Governance and Board Oversight) and Pillar 3 (Tax Treatment...

IFRS & Financial Reporting

Banks, Insurers and the “Main Business Activity” Test

Ten Weeks to IFRS 18: Where Caribbean Companies Stand

IFRS 17 Beyond Compliance: Turning Data Into Strategy

Making IFRS 17 Work in the Caribbean: Beyond Compliance to Insight

Financial Reinsurance for Caribbean Carriers: A Practical Guide to Surplus Relief and Capital Optimisation

IFRS 17, Three Years On: What Caribbean Insurers Got Right, What They Got Wrong, and What Comes Next

Auditing the Token: ISA, IFRS, and the New Assurance Mandate in the Caribbean

October 24, 2026Start Where the Cost Is Countable

October 24, 2026Time Saved Is Not Money Saved: How to Turn AI Productivity Into Business Profits

October 24, 2026Your AI Is Working, But Profits Aren't: Turning AI Productivity Into Earnings in the Caribbean

October 23, 2026When the Subtotal Moves, So Do the Covenants

October 22, 2026Banks, Insurers and the “Main Business Activity” Test

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