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On 26 March 2015, The Small Business, Enterprise and Employment Act 2015 received Royal Assent and forms the part of the Government’s ‘Transparency and Trust’ proposals. The overarching objective of this piece of legislation is to deter illegal activity in business (such as money-laundering and tax evasion). A staging timetable has been introduced to implement […]
In light of the legislative changes occurring in the UK which were announced by the Department for Business, Innovation and Skills (BIS) on 29 August 2014, the Financial Reporting Council (FRC) has published a consultation document outlining their proposals on the implementation of the EU accounting directive. The most significant changes arising from the EU […]
The ‘clarified’ (UK and Ireland) International Standards on Auditing have now been with us for a while and since then the Auditing Practices Board (APB) started to issue revised Practice Notes. On 22 February 2011, the APB issued Practice Note 25 (revised) which covers the area relating to the auditor’s attendance at stocktake. It is […]
In January 2012, the Accounting Standards Board (ASB) issued revised exposure drafts 46, 47 and 48 outlining their intention to replace all current FRSs/SSAPs and UITF Abstracts with a new Financial Reporting Standard applicable in the UK and Republic of Ireland which is scheduled to take effect for accounting periods commencing on or after 1 […]
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New book published: Group Accounts under UK GAAP
My latest book, Group Accounts under UK GAAP was published on 8 June 2022 by Bloomsbury Professional. I wrote this book to help aid practitioners and preparers of consolidated financial statements under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland in preparing technically compliant group accounts. The requirement for […]
Accounts and Audit of Limited Liability Partnerships
Purchase this book. Accounts and Audit of Limited Liability Partnerships, Fourth Edition offers comprehensive guidance on how to apply UK GAAP to limited liability partnerships, clearly explaining the new requirements resulting from the implementation of FRS 102. The principles and practice of accounting for members’ interests, retirement benefits and groups are also addressed in detail. […]
Steve publishes his seventh book!
Leavitt Walmsley Associates’ Technical Director and acclaimed author, Steve Collings, published his seventh title on 11 February 2014. Co-authored, and published by Bloomsbury Professional, the book entitled Financial Reporting for Unlisted Companies in the UK and Republic of Ireland deals with the biggest overhaul of accounting rules in the last 40 years. Recently awarded the accolade […]