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
12th Mar 2024
Accounting for insurance proceeds needs certainty
Sometimes, things happen in business whether they are expected or unexpected and it may lead to a claim on the company’s insurance. Other...
Finance & strategy
5th Dec 2023
How do you demonstrate professional scepticism?
One of the most frequent criticisms when it comes to regulators and reviewers assessing audit work is evidence of a lack of professional...
Financial reporting
10th Oct 2023
FRED 82: Notable changes to accounting standards
The Financial Reporting Council (FRC) published a project update on 29 September 2023 on its periodic review of FRS 102 The Financial...
Financial reporting
3rd Oct 2023
FRS 102: Accounting for dilapidation provisions
Dilapidation provisions have proven to be somewhat a challenging area. This is due largely to FRS 102 The Financial Reporting Standard...
Business tax
5th Sep 2023
Feedback prompts proposed changes to LLP SORP
Following a 2021 consultation, the Consultative Committee of Accountancy Bodies (CCAB) issued Draft Statement of Recommended Practice –...
HMRC & policy
1st Aug 2023
Are deferred tax assets capable of recovery?
Deferred tax issues are dealt with in FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland in Section 29...
HMRC & policy
27th Jun 2023
Emphasis of matter paragraphs in the auditor’s report
Emphasis of Matter (EoM) paragraphs are dealt with in ISA (UK) 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the...
Financial reporting
16th May 2023
FRS 102: Digging into gains and losses treatments
During a recent conference, there were lots of questions asked about why we take certain gains and losses to profit and loss and why...
Business tax
6th Apr 2023
How lease accounting may look under FRS 102
The proposals for lease accounting contained in FRED 82, which was issued at the end of last year by the Financial Reporting Council (FRC...
Financial reporting
28th Feb 2023
Filing options for small companies up for change
The Economic Crime and Corporate Transparency Bill is making steady progress through Parliament. This Bill contains proposals to reform...
Financial reporting