Steve Collings

The introduction of the Academies Act 2010 has seen a significant increase in the number of schools opting out of local authority control and converting to academy status, explains Steve Collin

Many (if not all) accountants are aware that UK GAAP in its current form is set for significant change and it is likely that the Financial Reporting Council (FRC) will announce this year that t

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As a follow-up to his article on audit completion, St

This is the first of two articles and relates to the completion of the external audit because this is an area that is prone to oversight, sometimes due to fee pressure or misunderstanding of th

Steve Collings reports on a new compromise emerging on controversial proposals to amend the international standard governing lease accounting.

The ‘clarified’ International Standards on Auditing (ISAs) have been with us for nearly two years.  However, issues are emerging which frequently trip audit firms up – sometimes due to audit so

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In January the Accounting Standards Board (ASB) issued revised exposure drafts 46, 47 and 48 outlining their intention to replace all current FRSs/SSAPs and UITF Abstracts with a new ‘Financial

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Financial reporting expert Steve Collings sifts through the latest IASB exposure draft containing amendments to 11 standards.

Many companies receive grants for all sorts of different things, for example when a company wants to expand and set up in a deprived area, the company may receive a grant from the government to

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Steve Collings tackles one of the topics that causes the most trouble for practitioners: when and how to measure and recognise goodwill in a client’s financial statements.

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