Lease Accounting Caribbean

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EBITDA or EBITA? The Difference Is the Cost of Standing Still

September 25, 2026by Dr Dawkins Brown

The Difference Is the Cost of Standing Still. IN BRIEF Two businesses can report the same EBITDA (earnings before interest, tax, depreciation and amortisation) and be worth very different amounts, because one must spend a large share of it every year simply to keep its buildings, vehicles and equipment standing. EBITA (earnings before interest, tax...

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The Future of Lease Accounting: What to Expect After the IFRS 16 PIR

May 17, 2025by Dr Dawkins Brown

The International Accounting Standards Board (IASB) has entered a pivotal stage in its Post-Implementation Review (PIR) of IFRS 16 Leases, a standard that transformed lease accounting by mandating the capitalization of most leases on the balance sheet. As stakeholders worldwide provide feedback, attention now turns to what comes next. Will IFRS 16 evolve? Will the...

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Lease Accounting Caribbean

EBITDA or EBITA? The Difference Is the Cost of Standing Still

The Future of Lease Accounting: What to Expect After the IFRS 16 PIR

October 22, 2026Banks, Insurers and the “Main Business Activity” Test

October 22, 2026Your “EBITDA” Now Needs a Footnote

October 22, 2026Your First IFRS 18 Interim Will Be Public

October 22, 20262026 Is Already Your Comparative Year

October 21, 2026Ten Weeks to IFRS 18: Where Caribbean Companies Stand

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