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Income Taxes After a Hurricane: Current, Deferred & Disclosures (Policyholders / Non-Insurers)
November 4, 2025by Dr Dawkins Brown
Applying IAS 12 Income Taxes to storm-related losses, insurance proceeds, provisions, impairments, ECL updates, and rebuild projects—plus interaction with IAS 1/10, IAS 16, IAS 37, IFRS 9, IAS 23, IAS 20. Hurricanes can swing taxable profit, create tax losses, and move large temporary differences all at once. Under IAS 12, you must: Compute current...
