Intangible Assets & Long-Lived Rights Under Stress (Policyholders / Non-Insurers)
November 2, 2025by Dr Dawkins Brown
After the Storm: IFRS Guidance for Policyholders Applying IAS 38 (Intangible Assets) with interactions from IAS 36 (Impairment), IFRS 16 (Leases), IAS 37 (Provisions), IFRS 15 (Contracts), IAS 1/10 (Presentation & Events) after hurricanes Hurricanes don’t just hit physical assets—they disrupt software platforms, licenses, customer relationships, rights to operate, and data. These often carry significant...
