answering body |
Department for Business, Energy and Industrial Strategy |
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question text |
To ask Her Majesty's Government for what reason, and by whose advice, the overriding
true and fair view requirement of sections 226(2) and 227(3) was taken out of the
Companies Act 1985 on the implementation of International Accounting Standards; why
this was then reinstated as section 393 of the Companies Act 2006, and by whose advice;
when section 393 of the Companies Act 2006 come into effect; and for what years that
requirement was absent.
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