Steve Collings explains the regulations relating to the going concern presumption and where it applies when conducting audits.
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A summary of the key finance options for businesses looking for capital.
Steve Collings outlines how to apply the going concern concept when preparing financial statements.
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David Duvall offers a detailed summary of the regulatory changes practitioners need to be aware of and how to apply them.
Steve Collings presents a summary of the main changes to come out of the audit clarity project.
In this article, Steve Collings outlines the notable differences between current UK GAAP and the proposed 'IFRS for SMEs' which will largely affect practitioners when this standard is introduce
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The Companies Act 2006 was fully implemented in October 2009 after being introduced in ‘tranches’.
In July 2009, the International Accounting Standards Board (IASB) issued their ‘IFRS for SMEs’ (often referred to as IFRSSME).
Things have been relatively quiet down at the Accounting Standards Board (ASB) and this is almost certainly ‘the calm before the storm’.
Steve Collings offers expert advice on reporting exchange differences arising from foreign currency transactions.
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