Dawgen Global IFRS Advisory

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Consolidated and Separate Financial Statements: Aligning SMEs with IFRS 10

July 30, 2025by Dr Dawkins Brown

The 2025 edition of the IFRS for SMEs Accounting Standard introduces significant updates to Section 9: Consolidated and Separate Financial Statements. These revisions are designed to align the concept of control with IFRS 10 Consolidated Financial Statements while maintaining the simplified framework suitable for SMEs. For many small and medium-sized entities, understanding when and how...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Accounting Software Advisory Services

Dawgen Decodes: Enhanced Aggregation and Disaggregation – The IFRS 18 Approach to Clarity

May 18, 2025by Dr Dawkins Brown

With the release of IFRS 18 – Presentation and Disclosure in Financial Statements, the International Accounting Standards Board (IASB) has launched a new era of structured, transparent, and comparable financial reporting. One of the most significant shifts under the new standard is the redefinition of how information is aggregated and disaggregated within financial statements and...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm

Lease Accounting Under IFRS 16: Are the Benefits Worth the Costs?

May 17, 2025by Dr Dawkins Brown

When IFRS 16 Leases came into effect in 2019, it ushered in a major shift in lease accounting by bringing most leases onto the balance sheet. The goal was clear: improve transparency and provide users of financial statements with a more faithful representation of a company’s financial position and obligations. Several years later, as the...

Dawgen Global IFRS Advisory

Dawgen Decodes: Enhanced Aggregation and Disaggregation – The IFRS 18 Approach to Clarity

Lease Accounting Under IFRS 16: Are the Benefits Worth the Costs?

March 6, 2026Regulatory Expectations: What Caribbean Financial Regulators Now Demand from Auditors and Audit Committees

March 6, 2026Assurance Beyond Financial Statements: ESG, Cybersecurity, and Non-Financial Reporting

March 6, 2026Technology-Enabled Audit: How Data Analytics, AI, and Automation Are Transforming Assurance

March 5, 2026Audit Committee Effectiveness: The Board’s Most Important Committee Is Often Its Weakest

March 5, 2026From Compliance to Strategy: A Caribbean CFO’s Blueprint for Building a Tax-Ready Organisation

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Where to find us?

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