Linked Data API

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answering dept id	14
min date	2018-09-06
min answer › question first answered	2018-10-16T12:34:14.683Z
question text	To ask Her Majesty%27s Government what assessment they have made of the extent to which their methodology for valuing raw data assets on government balance sheets differs from private sector practices.
max answer › question first answered	2019-05-24T11:46:26.36Z

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answering body

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tabling member printed

uin

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is ministerial correction

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answering member printed

question first answered

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984995

registered interest

date

10/10/2018

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Government Departments: Databases

house id

legislature

25277

	pref label	House of Lords

question text

To ask Her Majesty's Government what assessment they have made of the extent to which their methodology for valuing raw data assets on government balance sheets differs from private sector practices.

tabling member printed

Lord Freyberg

uin

HL10538

answer

is ministerial correction

date of answer

23/10/2018

answer text

<p>The UK Government follows standards as set by the International Accounting Standards Board (IASB), which are the same standards used by the majority of private sector bodies (for more information please see the Companies Act 2006). Raw data is an intangible asset and would therefore be covered by IAS 38 Intangible Assets. The UK government follows IAS 38 as adapted for the public sector. The Government Financial Reporting Manual 2018-19 sets out these interpretations and adaptations.</p>

answering member printed

Lord Bates

question first answered

23/10/2018 10:57:53

answering member

1091

	label	Biography information for Lord Bates

tabling member

2593

	label	Biography information for Lord Freyberg