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Provisions vs Contingencies: Cleanup, Legal Exposures & Onerous Contracts (Policyholders / Non-Insurers)
November 2, 2025by Dr Dawkins Brown
Applying IAS 37 after hurricanes, with links to IFRS 16 (leases), IAS 36 (impairment), IAS 1/10 (presentation & events), IAS 12 (tax), IAS 16 (PPE) After a hurricane, finance teams face urgent questions: What must we accrue now? What stays off-balance sheet with disclosure only? When can we book insurance reimbursements? Under IAS 37, you...
