Linked Data API

Filter

These are the filters currently being used to limit the search results. Click on the remove filter icon to remove the filter.

min question first answered	2018-11-20T15:31:59.637Z
answer date	2019-02-13
max date tabled	2019-01-30
title	House of Lords Tabled Parliamentary Question 2017/19 (57) HL13280

Sort by

This list shows the properties that you can sort by. Click on to sort in ascending order and to sort in descending order. The properties that you're currently sorting by are shown at the top of the list. Click on remove this sort to remove a sort and or to reverse the current sort order. Click on the remove all sorting icon to remove all the sorting. Note that sorting can significantly slow down the loading of the page.

View

Choose what information you want to view about each item. There are some pre-defined views, but starred properties are always present no matter what the view. You can star properties by clicking on the icon. The currently starred icons have a icon; clicking on it will unstar the property.

AnsweredQuestions
all
basic
description

Items per page

Choose how many items to view on each page. The more items you view, the longer the page will take to load.

Show Search Form

Search Results

human indexable

published

registered interest

answer date

exactly:

or between:
and

date

exactly:

or between:
and

date tabled

exactly:

or between:
and

ddp created

exactly:

or between:
and

answering body

question status

answering dept id

answering dept short name

answering dept sort name

ddp modified

hansard heading

house id

identifier

legislature


pref label

parliament number

question first answered

question text

session

session number

tabling member printed

title

type

uin

version

written parliamentary question type

answer


answer text
question first answered
answering member

creator


label

publisher


pref label

tabling member


label

1051945

human indexable

published

registered interest

answer date

13/02/2019

date

30/01/2019

date tabled

30/01/2019

ddp created

30/01/2019 21:57:51

answering body

Department for Business, Energy and Industrial Strategy

question status

Tabled

answering dept id

201

answering dept short name

Business, Energy and Industrial Strategy

answering dept sort name

Business, Energy and Industrial Strategy

ddp modified

30/01/2019 22:05:33
05/02/2019 16:19:02

hansard heading

Company Accounts

house id

identifier

HL13280

legislature

25277

	pref label	House of Lords

parliament number

question first answered

05/02/2019 16:18:18

question text

To ask Her Majesty's Government whether, and if so why, there is a difference between the statutory definition of a liability required for companies accounts as set out in Part 18 and Part 23 of the Companies Act 2006 and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, compared with the definition of a liability required in FRS102, set by the Financial Reporting Council; and what authority, if any, the Financial Reporting Council has to set standards with requirements that run contrary to requirements set out in statute.

session

2017/19 (57)

session number

tabling member printed

Baroness Bowles of Berkhamsted

title

House of Lords Tabled Parliamentary Question 2017/19 (57) HL13280

type

WrittenParliamentaryQuestion

uin

HL13280

version

written parliamentary question type

Ordinary

answer

answer text

The Government considers that there is no difference between the meaning of a liability, as recorded in companies’ accounts, in Parts 18 and 23 of the Companies Act 2006, compared with the definition of a liability in The Financial Reporting Standard (FRS) 102, which may be applied in accordance with Part 15 of the Act. The FRC issues the standards for the purposes of section 464 of the Companies Act 2006, having been prescribed as the standard issuing body by the Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012 (SI 2012/1741). In doing so the FRC must adhere to the requirements set out in statute. Unquoted companies are required to use accounting standards issued by the FRC, including FRS 102, when preparing their accounts under the Companies Act, except where they choose to use International Accounting Standards.

question first answered

05/02/2019 16:18:18

answering member

2616

creator

4562

	label	Biography information for Baroness Bowles of Berkhamsted

publisher

25277

	pref label	House of Lords

tabling member

4562

	label	Biography information for Baroness Bowles of Berkhamsted