Steve Collings

Financial reporting is soon to undergo the largest overhaul of its kind in the last 40 years with the disbanding of FRSs/SSAPs and UITF Abstracts and the replaceme

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On 1 December 2013, legislation was introduced in the form of SI 2013/3008 The Small Companies (Micro-Entities’ Accounts) Regulations 2013 which was brought in by

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The past year has certainly been an interesting year in terms of financial reporting, but 2014 will be another profound year of transition, says Steve Collings.

The Financial Reporting Council last week issued an exposure draft of the Financial Reporting Standard for Smaller Entities (FRSSE) to bring UK GAAP into line wi

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The Concepts and Pervasive Principles section is probably best described as the ‘backbone’ of how accounting standards are established, maintained and subsequently

Many companies in the UK choose to apply the Financial Reporting Standard for Smaller Entities (FRSSE) in preparing their financial statements, explai

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It is not unheard of for companies to receive grants to help them set up operations (for example in a deprived area) to encourage employment opportunities or for c

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One of the most topical debates at the moment, certainly among the International Accounting Standards Board, is the issue of leasing explains Steve Collings. 

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Over the past decade the discussion has intensified around moving towards a more uniform global language for financial reporting.

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AccountingWEB is pleased to announce the launch of a new channel focusing on financial reporting.  Available fr

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