Jamaica

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Dawgen Decodes: The D.E.A.L.M.A.K.E.R. Series™: Is It Time to Sell? 7 Signals Business Owners Shouldn’t Ignore

January 20, 2026by Dr Dawkins Brown

Dawgen Decodes: The D.E.A.L.M.A.K.E.R. Series™ You’ve invested years—sometimes decades—building your business. It’s not just an asset; it’s your reputation, your livelihood, and often your life’s work. That’s why deciding to sell (or not sell) is one of the most consequential financial and personal decisions you’ll ever make. But here’s what many owners learn too late:...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Tax Firm Tax Planning Services Taxation Services

OCI and Taxation — The Unseen Impacts of Insurance Finance Income Presentation Choices

July 8, 2025by Dr Dawkins Brown

One of the lesser-discussed, yet highly impactful features of IFRS 17 is the option for insurers to present insurance finance income or expense either in the profit or loss (P&L) statement or in Other Comprehensive Income (OCI). While this may seem like an accounting classification choice, it carries significant tax implications in Jamaica. The TAJ...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica Audit and Assurance Audit and Assurance Services Audit firm

General Insurance Contracts and the PAA — Simplicity with Tax Complexity

July 7, 2025by Dr Dawkins Brown

For many general insurance companies, the Premium Allocation Approach (PAA) under IFRS 17 offers a simplified framework for measuring liabilities and recognizing revenue. It’s especially attractive for short-duration contracts like auto, property, liability, and accident policies. However, simplification in accounting doesn’t necessarily translate to simplification in tax. In Jamaica, the TAJ Technical Advisory on IFRS...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Audit and Assurance Audit and Assurance Services Audit firm

The Contractual Service Margin (CSM) Decoded — Profit Recognition under IFRS 17

July 4, 2025by Dr Dawkins Brown

At the heart of the IFRS 17 Insurance Contracts standard lies the Contractual Service Margin (CSM) — a powerful concept that fundamentally changes how insurers recognize revenue and profit. In contrast to traditional models that front-loaded income upon premium receipt, IFRS 17 mandates a systematic deferral and gradual recognition of profits over the life of...

Dawgen Decodes: The D.E.A.L.M.A.K.E.R. Series™: Is It Time to Sell? 7 Signals Business Owners Shouldn’t Ignore

OCI and Taxation — The Unseen Impacts of Insurance Finance Income Presentation Choices

General Insurance Contracts and the PAA — Simplicity with Tax Complexity

The Contractual Service Margin (CSM) Decoded — Profit Recognition under IFRS 17

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

March 5, 2026Tax Dispute Resolution: When the Revenue Authority Comes Calling

March 5, 2026Payroll Tax, Social Security, and Employee Benefits: The Compliance Minefield Caribbean Employers Navigate Daily

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