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
18th Aug 2020
Directors’ advances under FRS 105
This is often an area which poses a lot of questions and the law governing this area is to be found in section 413 of Companies Act 2006 (...
Financial reporting
4th Aug 2020
Audit: Lessons to be learnt
On 14 July 2020, the Financial Reporting Council (FRC) published the results of their audit inspections . Seven firms were included in the...
Financial reporting
28th Jul 2020
FRC proposes changes to UK GAAP
On 23 July 2020, the FRC proposed two exposure drafts to the UK GAAP, recommending the following amendments to accounting standards: FRED...
Financial reporting
16th Jun 2020
Covid-19 accounting: CBILS loan
Accountants up and down the country are in the midst of assisting their clients through the Covid-19 pandemic. The level of disruption...
HMRC & policy
11th May 2020
Accounting aspects of government assistance
As businesses continue to deal with the significant level of disruption, HMRC has now started to send payments out to employers in respect...
Financial reporting
28th Apr 2020
How to deal with asset impairment
In these challenging times where businesses are facing tremendous disruption due to the coronavirus, there will be some assets that are...
Financial reporting
24th Mar 2020
The impact of coronavirus on financial reporting
Companies House filing deadlines On 11 March 2020, Companies House provided guidance on what to do if a company is unable to file its...
Financial reporting
25th Feb 2020
The rights and wrongs of goodwill
Goodwill is probably one of the most subjective issues in financial reporting and generates a lot of debate and questions in accountancy...
Financial reporting
22nd Jan 2020
FRS 102: Intra-group investment property changes explained
In March 2018, the FRC issued revised editions of UK GAAP which reflects the changes made as part of the triennial review. The triennial...
Financial reporting
26th Nov 2019
FRS 102: The impact on directors’ current accounts
This is the second of two articles which examine the accounting implications of directors’ loans to and from a business under FRS 102. The...
Financial reporting