Steve Collings | AccountingWEB

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

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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.

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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

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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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