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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:...
