Accountants and accounting firmaccountants and auditorsAccountants and Auditors in Kingston Jamaicaaccounting firmAccounting SoftwareAdvisory Services
Borrowing Costs During Recovery: Capitalize or Expense? (IAS 23 for Policyholders / Non-Insurers)
November 4, 2025by Dr Dawkins Brown
Applying IAS 23 Borrowing Costs to post-hurricane rebuilds—what to capitalize into PPE/CIP vs what to expense, when to start/suspend/cease capitalization, how to treat specific vs general borrowings, and how to present/disclose. Links to IAS 16, IAS 36, IAS 1/7/10, IAS 20, IAS 12, IFRS 9. Hurricanes trigger urgent financing for repairs, rebuilds, relocations, and...
