Jonathan Collins, FCA

Consulting Director/Chartered Accountant, RSM

Jonathan is a Consulting Director at RSM, working in the Finance Function Support solution. He helps a variety of large private groups and listed PLCs to deal with accounting issues under IFRS and UK GAAP.

Jonathan is a technical accounting specialist advising on group reorganisations and other structuring transactions.

Contributed to

2

Changes in share capital—accounting treatment

Practice Notes

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note looks at the accounting treatment of various events that may affect a company’s share capital. It also considers a company’s distributable reserves and the payment of dividends from an accounting perspective.

Corporate

Introduction to company accounts for lawyers

Practice Notes

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 ( UK GAAP) and International Financial Reporting Standards (IFRS). The note also describes the various reserves that may be shown on the balance sheet, and an overview of what they can be used for.

Corporate