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Audit and Technical Partner at Leavitt Walmsley Associates Limited
Steve Collings, FMAAT FCCA is the audit and technical partner at Leavitt Walmsley Associates Ltd where Steve trained and qualified. Steve became a member of the Association of Accounting Technicians in 2001 and qualified as a Chartered Certified Accountant in 2005. In 2010 Steve became a Fellow of the Association of Chartered Certified Accountants.
Recent Articles
In the current version of UK GAAP taxation is dealt with in two accounting standards: FRS 16 Current tax and FRS 19 Deferred tax. Aspects concerning taxation are also found in FRS 17 Retirement benefits (specifically paragraphs 71 and 72) which deal with tax relief on a company’s pension contributions and the attribution of the [...]
This is the fourth in a series of articles that considers the accounting and disclosure requirements contained in FRS 102 The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and which becomes mandatory for companies within its scope for accounting periods commencing on or after 1 January 2015 with the objective [...]
It is not uncommon to hear of companies purchasing their own shares from shareholders. Typical scenarios include shareholders who wish to sell their shares in a company where other shareholders may not wish to buy them or where the shareholders are unable to raise the cash to purchase them. The accounting for such buy-backs can [...]
For many practitioners in the UK, the implementation of FRS 102 The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland spells long working days, stress-induced sleepless nights and a feeling that no sooner has self-assessment season ended, the equivalent financial reporting nightmare has started. However, with careful planning this need not [...]
Steve Collings tells us how his faith in his own abilities ensured he got his first book published, and as a result, how it feels to work on the editorial board of one of the world’s largest publishing houses. It takes a certain kind of person to persevere in getting what they strongly feel is [...]
In the second of a series of articles on the new UK GAAP, Steve Collings considers some of the more practical changes that will be brought about by FRS 102 The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and examines some of the issues that users of the FRSSE will [...]
At its board meeting on 5 March 2013, the Financial Reporting Council (FRC) finally approved FRS 102 The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland for issue which will become the new UK accounting standards replacing all FRSs, SSAPs and UITFs. This long-awaited standard brings to an end several years [...]
Accounting for goodwill has always been one of the more controversial issues faced by accountants for many years and I covered the issue concerning goodwill and intangible assets in an earlier article which addressed the accounting requirements for goodwill (as well as intangible assets). Many accountants will associate goodwill as being the value inherent in the business [...]
February 2013 Steve Collings, award-winning Technical Director at Sale accountancy firm Leavitt Walmsley Associates, will be releasing two titles for worldwide publisher John Wiley & Sons (Wiley) in as many months. FAQs in IFRS (International Financial Reporting Standards) will be released on 1st March and Financial Accounting For Dummies will be completed and launched in [...]
The accounting for fixed assets is, in many cases, a straight forward exercise, but it isn’t always as straight forward when it comes to the issue of intangible fixed assets and recognising such assets on the balance sheet. There have also been challenges by external regulators concerning the issue of capitalising intangible assets where inspectors [...]
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Financial Accounting for Dummies
Purchase this book on Amazon Learn to: Determine what each line of a financial statement tells you Tackle the core accounting methods and concepts Understand financial accounting in the context of GAAP and IFRS Master financial accounting basics – fast! Whether you’re an accountancy student studying for your degree, you’re working towards ACCA qualification or [...]
If at first you don’t succeed….
Steve Collings tells us how his faith in his own abilities ensured he got his first book published, and as a result, how it feels to work on the editorial board of one of the world’s largest publishing houses. It takes a certain kind of person to persevere in getting what they strongly feel is [...]
Frequently Asked Questions on IFRS
Purchase this book on Amazon A concise FAQ guide to IFRS principles and practices written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost [...]
