Following business secretary Vince Cable’s announcement that he planned to remove many companies from the UK statutory audit regime, Steve Collings took soundings from practitioners and other i
Steve Collings
Technical lecturer Steve Collings has produced a step-by-step rundown explaining what medium-size companies will need to do when they apply FRSME for the first time. Download it here.
Steve Collings continues his financial reporting refresher course with a look at share-based payments, the small companies exemption statement,
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Across the country, practitioners are up in arms about the impracticality of introducing IFRS for SMEs in April 2012.
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Steve Collings tackles more of the points that often trip up and exasperate practitioners, including accounting policies, investment properties and post-balance sheet events.
The FRC has criticised small firms for failing to conduct audits to a satisfactory level. Is ‘regulation overload’ to blame, or is it down to professional negligence?
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Steve Collings looks at provisions for onerous contracts, merger relief and impairment testing.
Steve Collings explains the regulations relating to the going concern presumption and where it applies when conducting audits.
Steve Collings outlines the IASB’s proposed changes to lease accounting regulations and offers practical examples of how they will apply in company reporting.
