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Property, Plant & Equipment (PPE): Damage, Derecognition, and the Rebuild (Policyholders / Non-Insurers)
November 1, 2025by Dr Dawkins Brown
After the Storm: IFRS Guidance for Policyholders Applying IAS 16 (with links to IAS 36, IAS 37, IAS 23, IAS 20, IFRS 16) to storm-damaged assets—from first loss recognition to commissioning the rebuilt site—without netting against insurance. Hurricanes stress-test the entire PPE life cycle. In the days after impact, finance teams must (1) separate loss...
