Steve Collings

Member Since: 18th Aug 2009

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Bio

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

22nd Jan 2020

In March 2018, the FRC issued revised editions of UK GAAP which reflects the changes made as part of the triennial review. The triennial...

26th Nov 2019

This is the second of two articles which examine the accounting implications of directors’ loans to and from a business under FRS 102. The...

12th Nov 2019

In the first of a two-part series on directors’ current accounts, Steve Collings considers the company law requirements. The second article...

8th Oct 2019

This article examines more notable features of the revised ISA (UK) 570 standard. For an introduction to the new standard, see part one of...

8th Oct 2019

In September 2019, the Financial Reporting Council (FRC) issued a revised version of ISA (UK) 570 Going Concern , which becomes effective...

17th Sep 2019

Many practitioners ask whether an error that has been noted in the financial statements of a client for the previous year can be corrected...

5th Aug 2019

The concept of going concern is not just an audit-specific issue and there are a number of key issues accountants and clients need to be...

9th Jul 2019

Related parties have long been a contentious issue and unfortunately it seems this is also the case under FRS 102 as well, writes reporting...

17th Jun 2019

Steve Collings looks at some of the main issues accountants face when it comes to the accounting aspects of property valuations under FRS...

1st May 2019

In March 2019, the Solicitors Regulation Authority (SRA) announced amendments to the SRA Accounts Rules which are due to take effect from...