Steve Collings

With so much change taking place in financial reporting as the UK negotiates the transition to a new regime for small/medium and micro companies, Stev

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With a reduction in the presumed life of goodwill from 20 to five years under the new reporting standard FRS 102, many accountants are concerned about

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FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, is considered to be the most significant change in financial reporting for

Steve Collings highlights some of the issues surrounding employee benefits in section 28 of the new financial reporting standard coming into play in J

FRS 102 becomes mandatory for accounting periods starting on or after 1 January 2015. Steve Collings considers accounting for grants under the new GAAP.

UK GAAP is currently undergoing the most significant overhaul in a generation with the introduction of FRS 102 becoming mandatory for accounting periods commencing

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FRS 102 is getting closer to mandatory implementation, with accounting periods commencing on or after 1 January 20

Professional bodies have advised member firms whose clients will be affected by the transition to FRS 102 to start gathering data this year to aid the mandatory tr

FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland

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As audit firms get into gear to plan their December 2013 year-end audits, Steve Collings takes a look at 10 of the most common pitfalls flagged up by file reviewer

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