Steven Collings
Member Since: 18th Aug 2009
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Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified.
Audit and Technical Partner Leavitt Walmsley Associates Ltd
28th Sep 2021
FRS 102 vs FRS 105: Which one should I use?
Questions often arise as to the suitability of each standard depending on whether the client is a micro-entity or small entity. At the...
Financial reporting
13th Sep 2021
Intangible assets: Get the details right
Intangible assets other than goodwill are dealt with in FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of...
Financial reporting
3rd Aug 2021
Dividends: When it goes wrong
In practice there are two types of dividend: An interim dividend which is paid during the year and is usually declared by the directors;...
General practice
29th Jun 2021
Related parties under FRS 102
Arguably, queries relating to related party disclosures in a small company which is applying the presentation and disclosure requirements...
Financial reporting
15th Jun 2021
Accounting for property valuations under UK GAAP
At a recent virtual conference, there was a stream of questions coming through from delegates around the issue of property valuations. Some...
Financial reporting
4th May 2021
FRC proposes amendment to FRS 102 and FRS 105
In October 2020, the FRC made amendments to UK GAAP in respect of Covid-19-related rent concessions. These amendments set out the...
Financial reporting
6th Apr 2021
FRC to start review of FRS 102
The Financial Reporting Council (FRC) confirmed recently that it is about to embark on the next periodic review of FRS 102 ‘The Financial...
Financial reporting
23rd Feb 2021
Companies House reform: Ban on corporate directors
The ban on corporate directors is not anything new as provisions were put in place in the Small Business, Enterprise and Employment Act...
Financial reporting
12th Jan 2021
Companies House reform: Powers of the registrar
The government consultation on reforming the powers of the Registrar of Companies (“the registrar” confirms that it is considering amending...
Financial reporting
4th Jan 2021
Companies House reforms to clamp down on fraud
These consultations aim to support reforms to prevent fraud and give businesses greater confidence in transactions. Under the proposals,...
Financial reporting