Steve Collings | AccountingWEB

Steve Collings

On 26 March 2015, The Small Business, Enterprise and Employment Act 2015 received royal assent and forms the part of the government’

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UK GAAP is currently undergoing significant changes with FRS 102 taking effect on 1 January 2015 and the changes to the Companies Act 2006.

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Over the last couple of months I have lectured across the country on the new small companies’ regime which is going to be introduced for accounting periods commencing on or after 1 January 2016

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FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland has now come into mandatory effect for accounting periods commencing on or after 1 January 2015. 

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Many companies in the UK and Republic of Ireland with December 2015 year-ends are in their first year of reporting under new UK GAAP - FRS 102 The Financial Reporting Standard applicable in the

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This is the second in a two-part series relating to the transition across to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. 

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On 29 August 2014, the Department for Business Innovation and Skills (BIS) issued a consultation document on how it intended to implement the new Accounting Directive, explains Steve Collings.

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FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland becomes mandatory for accounting periods commencing on or after 1 January 201

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The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) is to become mandatorily effective for accounting periods commencing on or

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The accounting scandal at Tesco has caused a crisis for the UK’s biggest supermarket and put its auditor PwC un

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