Linked Data API

Show Search Form

Search Results

1246949
star this property registered interest false more like this
star this property date less than 2020-10-29more like thismore than 2020-10-29
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading UK Endorsement Board more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what is the role of the UK Endorsement Board in insurance accounting; what authority the Board has to exercise its functions; what is the composition of the Board; and how the Board is funded. more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property uin HL9757 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-12more like thismore than 2020-11-12
star this property answer text <p>We intend to lay an SI in early 2021 that will delegate certain functions in the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (‘the 2019 Regulations’), including powers to endorse and adopt International Accounting Standards, to the UK Accounting Standards Endorsement Board (UK EB). This includes International Accounting Standards (such as IFRS 17 – Insurance Contracts) that relate to insurance.</p><p> </p><p>Following the appointment of the Chair, we are now preparing to recruit Board Members. We intend that membership of the Board will include preparers of accounts, investors and other users of accounts, academics and members of accounting firms. This will ensure that the UK EB brings a broad range of experience, backgrounds and expertise to the consideration of International Accounting Standards.</p><p> </p><p>The UK EB will undertake its activities in a transparent manner, and it will be required both to consult before adopting an international standard and to publish the reasons for its decision to adopt an International Accounting Standard in whole or in part. The statutory criteria for adoption are set out in the 2019 Regulations. The UK EB will obtain independent advice when necessary and all Board Members will be required to abide by a conflicts of interests policy.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN HL9758 more like this
star this property question first answered
less than 2020-11-12T12:48:41.977Zmore like thismore than 2020-11-12T12:48:41.977Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this
1246950
star this property registered interest false more like this
star this property date less than 2020-10-29more like thismore than 2020-10-29
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading UK Endorsement Board more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether the UK Endorsement Board will be provided with publicly available legal advice to deliver the required endorsement criteria for the adoption of International Accounting Standards; and what processes they have in place to ensure that this advice will be free from conflicts of interest. more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property uin HL9758 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-12more like thismore than 2020-11-12
star this property answer text <p>We intend to lay an SI in early 2021 that will delegate certain functions in the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (‘the 2019 Regulations’), including powers to endorse and adopt International Accounting Standards, to the UK Accounting Standards Endorsement Board (UK EB). This includes International Accounting Standards (such as IFRS 17 – Insurance Contracts) that relate to insurance.</p><p> </p><p>Following the appointment of the Chair, we are now preparing to recruit Board Members. We intend that membership of the Board will include preparers of accounts, investors and other users of accounts, academics and members of accounting firms. This will ensure that the UK EB brings a broad range of experience, backgrounds and expertise to the consideration of International Accounting Standards.</p><p> </p><p>The UK EB will undertake its activities in a transparent manner, and it will be required both to consult before adopting an international standard and to publish the reasons for its decision to adopt an International Accounting Standard in whole or in part. The statutory criteria for adoption are set out in the 2019 Regulations. The UK EB will obtain independent advice when necessary and all Board Members will be required to abide by a conflicts of interests policy.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN HL9757 more like this
star this property question first answered
less than 2020-11-12T12:48:42.007Zmore like thismore than 2020-11-12T12:48:42.007Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this
1246697
star this property registered interest false more like this
star this property date less than 2020-10-26more like thismore than 2020-10-26
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading Climate Change Convention more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what scrutiny mechanisms they plan to propose to Parliament for the scrutiny of COP26 sponsorship agreements. more like this
star this property tabling member printed
Baroness Boycott more like this
star this property uin HL9515 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-06more like thismore than 2020-11-06
star this property answer text <p>Sponsorship is an important part of our funding arrangements for COP26, supporting the successful delivery of an event with the level of ambition required to tackle the urgent challenge of climate change; and enhancing value for money for taxpayers. The names of any confirmed sponsor will be published on the COP26 website<em>. </em>The Government will conduct due diligence on all potential sponsors and ensure compliance with rigorous standards. Environmental transparency and disclosure is vital to track progress towards a net zero economy, and this is one of the criteria that the Government is using to assess potential sponsors. The Government has set strict sponsorship criteria for COP26 and will only partner with companies who have set net-zero commitments by 2050 or earlier, and who have published a credible and aligned short-term action plan to achieve this. The Government is encouraging companies with strong climate credentials to apply for sponsorship through the COP26 website.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN
HL9516 more like this
HL9517 more like this
HL9520 more like this
star this property question first answered
less than 2020-11-06T13:56:24.31Zmore like thismore than 2020-11-06T13:56:24.31Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4704
unstar this property label Biography information for Baroness Boycott more like this
1246698
star this property registered interest false more like this
star this property date less than 2020-10-26more like thismore than 2020-10-26
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading Climate Change Convention more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government what plans they have to limit sponsorship for COP26 (1) to companies which have a plan to half their emissions by 2030, and (2) to companies that have disclosed plans that are aligned with the Paris Agreement goal of limiting global warming to 1.5 degrees. more like this
star this property tabling member printed
Baroness Boycott more like this
star this property uin HL9516 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-06more like thismore than 2020-11-06
star this property answer text <p>Sponsorship is an important part of our funding arrangements for COP26, supporting the successful delivery of an event with the level of ambition required to tackle the urgent challenge of climate change; and enhancing value for money for taxpayers. The names of any confirmed sponsor will be published on the COP26 website<em>. </em>The Government will conduct due diligence on all potential sponsors and ensure compliance with rigorous standards. Environmental transparency and disclosure is vital to track progress towards a net zero economy, and this is one of the criteria that the Government is using to assess potential sponsors. The Government has set strict sponsorship criteria for COP26 and will only partner with companies who have set net-zero commitments by 2050 or earlier, and who have published a credible and aligned short-term action plan to achieve this. The Government is encouraging companies with strong climate credentials to apply for sponsorship through the COP26 website.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN
HL9515 more like this
HL9517 more like this
HL9520 more like this
star this property question first answered
less than 2020-11-06T13:56:24.357Zmore like thismore than 2020-11-06T13:56:24.357Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4704
unstar this property label Biography information for Baroness Boycott more like this
1246699
star this property registered interest false more like this
star this property date less than 2020-10-26more like thismore than 2020-10-26
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading Climate Change Convention more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government how much funding they expect to raise from sponsorship for COP26; and whether they will provide a breakdown of that funding. more like this
star this property tabling member printed
Baroness Boycott more like this
star this property uin HL9517 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-06more like thismore than 2020-11-06
star this property answer text <p>Sponsorship is an important part of our funding arrangements for COP26, supporting the successful delivery of an event with the level of ambition required to tackle the urgent challenge of climate change; and enhancing value for money for taxpayers. The names of any confirmed sponsor will be published on the COP26 website<em>. </em>The Government will conduct due diligence on all potential sponsors and ensure compliance with rigorous standards. Environmental transparency and disclosure is vital to track progress towards a net zero economy, and this is one of the criteria that the Government is using to assess potential sponsors. The Government has set strict sponsorship criteria for COP26 and will only partner with companies who have set net-zero commitments by 2050 or earlier, and who have published a credible and aligned short-term action plan to achieve this. The Government is encouraging companies with strong climate credentials to apply for sponsorship through the COP26 website.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN
HL9515 more like this
HL9516 more like this
HL9520 more like this
star this property question first answered
less than 2020-11-06T13:56:24.39Zmore like thismore than 2020-11-06T13:56:24.39Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4704
unstar this property label Biography information for Baroness Boycott more like this
1246744
star this property registered interest false more like this
star this property date less than 2020-10-26more like thismore than 2020-10-26
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading Climate Change Convention more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether they plan (1) to publish the historic and current emissions of any COP26 sponsors, or (2) to place a requirement on potential sponsors to publish their historic and current emissions. more like this
star this property tabling member printed
Baroness Boycott more like this
star this property uin HL9520 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2020-11-06more like thismore than 2020-11-06
star this property answer text <p>Sponsorship is an important part of our funding arrangements for COP26, supporting the successful delivery of an event with the level of ambition required to tackle the urgent challenge of climate change; and enhancing value for money for taxpayers. The names of any confirmed sponsor will be published on the COP26 website<em>. </em>The Government will conduct due diligence on all potential sponsors and ensure compliance with rigorous standards. Environmental transparency and disclosure is vital to track progress towards a net zero economy, and this is one of the criteria that the Government is using to assess potential sponsors. The Government has set strict sponsorship criteria for COP26 and will only partner with companies who have set net-zero commitments by 2050 or earlier, and who have published a credible and aligned short-term action plan to achieve this. The Government is encouraging companies with strong climate credentials to apply for sponsorship through the COP26 website.</p>
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN
HL9515 more like this
HL9516 more like this
HL9517 more like this
star this property question first answered
less than 2020-11-06T13:56:24.437Zmore like thismore than 2020-11-06T13:56:24.437Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4704
unstar this property label Biography information for Baroness Boycott more like this
752470
star this property registered interest false more like this
star this property date less than 2017-07-17more like thismore than 2017-07-17
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text Her Majesty's Government whether they are planning to extend the remit of the Grocery Code Adjudicator to cover the dairy sector. more like this
star this property tabling member printed
Baroness McIntosh of Pickering more like this
star this property uin HL916 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2017-07-27more like thismore than 2017-07-27
star this property answer text <p>The Government published the statutory review of the Grocery Code Adjudicator on 19 July. This review considered the Grocery Code Adjudicator’s performance within the current remit.</p><p> </p><p>The Government separately launched a Call for Evidence to consider whether the remit should be extended. The Government is considering the evidence submitted through the Call for Evidence including considering the position of indirect suppliers within the dairy sector. The Government will respond in due course.</p><p> </p><p>The Grocery Code Adjudicator can already investigate suspected breaches of the Code. It has published statutory guidance on how it will carry out investigation and enforcement functions on GOV.UK (<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/511676/GCA_Statutory_Guidance_updated_March_2016.pdf" target="_blank">GCA Statutory Guidance on Enforcement and Investigations</a>).</p><p> </p><p>The review decided that the maximum level of fines the Grocery Code Adjudicator could impose would not be amended at this time.</p>
star this property answering member printed Lord Prior of Brampton more like this
star this property grouped question UIN HL917 more like this
star this property question first answered
less than 2017-07-27T13:31:33.023Zmore like thismore than 2017-07-27T13:31:33.023Z
star this property answering member
127
star this property label Biography information for Lord Prior of Brampton more like this
star this property tabling member
384
unstar this property label Biography information for Baroness McIntosh of Pickering more like this
752471
star this property registered interest false more like this
star this property date less than 2017-07-17more like thismore than 2017-07-17
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text Her Majesty's Government when they expect to publish the results of their review into the role and remit of the Grocery Code Adjudicator; and whether the Adjudicator will have powers to (1) investigate alleged breaches of the Code on her own initiative, and (2) increase the level of fines in the event of a breach of the Code. more like this
star this property tabling member printed
Baroness McIntosh of Pickering more like this
star this property uin HL917 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2017-07-27more like thismore than 2017-07-27
star this property answer text <p>The Government published the statutory review of the Grocery Code Adjudicator on 19 July. This review considered the Grocery Code Adjudicator’s performance within the current remit.</p><p> </p><p>The Government separately launched a Call for Evidence to consider whether the remit should be extended. The Government is considering the evidence submitted through the Call for Evidence including considering the position of indirect suppliers within the dairy sector. The Government will respond in due course.</p><p> </p><p>The Grocery Code Adjudicator can already investigate suspected breaches of the Code. It has published statutory guidance on how it will carry out investigation and enforcement functions on GOV.UK (<a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/511676/GCA_Statutory_Guidance_updated_March_2016.pdf" target="_blank">GCA Statutory Guidance on Enforcement and Investigations</a>).</p><p> </p><p>The review decided that the maximum level of fines the Grocery Code Adjudicator could impose would not be amended at this time.</p>
star this property answering member printed Lord Prior of Brampton more like this
star this property grouped question UIN HL916 more like this
star this property question first answered
less than 2017-07-27T13:31:33.15Zmore like thismore than 2017-07-27T13:31:33.15Z
star this property answering member
127
star this property label Biography information for Lord Prior of Brampton more like this
star this property tabling member
384
unstar this property label Biography information for Baroness McIntosh of Pickering more like this
1460205
star this property registered interest false more like this
star this property date less than 2022-04-25more like thismore than 2022-04-25
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading UK Endorsement Board more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; and whether any such assessment excludes positions that resemble those of the large accounting firms that were criticised in the Commons Business, Energy and Industrial Strategy Select Committee's report The Future of Audit, published on 2 April 2019. more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property uin HL7917 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2022-04-28more like thismore than 2022-04-28
star this property answer text <p>The UK Endorsement Board has been delegated powers to consider new international accounting standards for UK adoption only; it has no remit over audit policy and audit standards.</p><p> </p><p>This includes an assessment of the compatibility of new standards with the requirements of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 (IAS Regulations). The IAS Regulations require that “the standard meets the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.” These requirements were on-shored from EU legislation on the UK’s exit from the EU and have long been understood in the context of adoption of international accounting standards.</p> more like this
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN HL7918 more like this
star this property question first answered
less than 2022-04-28T09:34:22.307Zmore like thismore than 2022-04-28T09:34:22.307Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this
1460206
star this property registered interest false more like this
star this property date less than 2022-04-25more like thismore than 2022-04-25
star this property answering body
Department for Business, Energy and Industrial Strategy more like this
star this property answering dept id 201 more like this
unstar this property answering dept short name Business, Energy and Industrial Strategy more like this
star this property answering dept sort name Business, Energy and Industrial Strategy remove filter
star this property hansard heading UK Endorsement Board more like this
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; if not why not; and whether any analysis includes positions from case law of applying the requirements of the Companies Act 2006. more like this
star this property tabling member printed
Baroness Bowles of Berkhamsted more like this
star this property uin HL7918 more like this
star this property answer
answer
star this property is ministerial correction false more like this
unstar this property date of answer less than 2022-04-28more like thismore than 2022-04-28
star this property answer text <p>The UK Endorsement Board has been delegated powers to consider new international accounting standards for UK adoption only; it has no remit over audit policy and audit standards.</p><p> </p><p>This includes an assessment of the compatibility of new standards with the requirements of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 (IAS Regulations). The IAS Regulations require that “the standard meets the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.” These requirements were on-shored from EU legislation on the UK’s exit from the EU and have long been understood in the context of adoption of international accounting standards.</p> more like this
star this property answering member printed Lord Callanan more like this
star this property grouped question UIN HL7917 more like this
star this property question first answered
less than 2022-04-28T09:34:22.26Zmore like thismore than 2022-04-28T09:34:22.26Z
star this property answering member
4336
star this property label Biography information for Lord Callanan more like this
star this property tabling member
4562
unstar this property label Biography information for Baroness Bowles of Berkhamsted more like this