Caribbean AccountantCaribbean Accounting FirmCaribbean Advisory firmCaribbean advisory servicesCaribbean AI Ecosystem
Impairment Triggers and Cash-Generating Unit (CGU) Testing in Disaster Scenarios (Policyholders / Non-Insurers)
November 1, 2025by Dr Dawkins Brown
How to identify impairment triggers, define CGUs, measure recoverable amounts, and disclose judgments after a hurricane Executive Summary Hurricanes create classic impairment triggers: physical damage, idle capacity, cost spikes, customer loss, and uncertain rebuild timelines. For policyholders / non-insurers, getting IAS 36 Impairment of Assets right—quickly and defensibly—is essential to credible reporting and smooth claim...
