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IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations
In this article, Steve Collings looks at how an entity should account for non-current assets which have been classified as…
More Practical Questions and Answers
Steve Collings offers some more practical solutions to frequently asked technical queries as some areas of financial reporting are particularly…
Question Time With Steve – January 2010
Some areas of financial reporting are particularly complex and in many cases accountants will revert back to official standards or…
More Articles
AccountancyStudents in 2010
At AccountancyStudents we recognise that our members want access to the best resources available in order to ensure they stand…
ISA 500 - Audit Evidence
In this article, Steve Collings looks at ISA 500 which has been redrafted as part of the IAASB’s ‘Clarity Project’…
Share Based Payments
In this article, Steve Collings outlines the requirements of IFRS 2 ‘Share-Based Payment’ and considers the implications on the financial…
Book Review
What this book doesn’t tell you about accounting standards you probably don’t need to know.
Clare Finch has produced a remarkable book, extremely well written and concise which brings to life in full colour the otherwise drab subject of accounting standards.
A quick review shows why this book is an ESSENTIAL for all students sitting accountancy exams to international financial reporting standards.
Read the full review here together with details of how to purchase.
Even More Articles
New VAT Regulations
Steve Collings outlines new regulations issued by HM Revenue and Customs in connection with filing VAT returns.
The Government…
The UK Companies Act and Accounts
In the UK, the Companies Act 2006 contains provisions which govern the requirements companies are required to comply with in…
Deferred Tax Considerations
As accountants, we are all familiar with accounting for taxes. A UK resident company is chargeable to corporate tax on…
Where has all the money gone?
Students of financial reporting papers will need to develop a sound understanding of the primary statement known as the ‘Statement…
Lead up to DFS December 2009
Steve Collings presents a series of revision tips for students studying for the AAT DFS paper in December 2009.
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Revenue Recognition
The concept of revenue recognition can be a complex issue and in recent years has been the subject of some…
