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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 15 June (HL760), whether they will change the answer given to the original question, answered on 27 May (HL404), now that this later answer clarifies that the attachment of the January 2007 impact assessment to the answer (HL404) has no relevance to the question put. | ||||||||||||||||||||||||||||||
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uin | HL1025 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answers by Lord Callanan on 20 May (HL27) and 27 May (HL402), why the UK Endorsement Board has not interpreted its duties in SI 2019/685 by reference to the Companies Act 2006, given that section 11 of the Interpretation Act 1978 requires "Where an Act confers power to make subordinate legislation, expressions used in that legislation have, unless the contrary intention appears, the meaning which they bear in the Act." | ||||||||||||||||||||||||||||||
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uin | HL865 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 27 May (HL403), what “other criteria” must be assessed under Part 23 of the Companies Act 2006, in addition to those set out in sections 833A and 844, before paying a dividend. | ||||||||||||||||||||||||||||||
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uin | HL758 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 23 May (HL404), what assessment they have made of whether directors and auditors should be making “adjustments” at the time the accounts are signed, because the lack of such adjustments could hamper the determination of solvency/going concern position of a company. | ||||||||||||||||||||||||||||||
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uin | HL759 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
legislature |
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 23 May (HL404), whether they will now answer the question put, namely, whether the result of companies having to do adjustments has been subject to an impact assessment in terms of (1) burdens on business, and (2) the risk of hiding insolvency. | ||||||||||||||||||||||||||||||
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uin | HL760 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answers by Lord Callanan on 20 May (HL27 and HL31), by what authority the UK Endorsement Board is endorsing accounting standards under its duties in secondary legislation without considering the primary legislative framework in which those standards sit; and when was such authority (1) given, and (2) by whom. | ||||||||||||||||||||||||||||||
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uin | HL402 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 20 May (HL31), how any audited accounts described as a "starting point" can have been reliable for assessing whether a company is capable of being a going concern or not, if that “starting point” (1) contained material unrealised profits, and (2) excluded material realised losses. | ||||||||||||||||||||||||||||||
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uin | HL403 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||||||||||||||
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 20 May (HL31), how systemic such adjustments are if audited accounts are merely a “starting point“; and whether the result of companies having to do that has been subject to an impact assessment in terms of (1) burdens on business, and (2) the risk of hiding insolvency. | ||||||||||||||||||||||||||||||||||||||||||
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uin | HL404 | ||||||||||||||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
legislature |
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question text | To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 20 May (HL31), why s833A is relevant to that answer, given that s833A does not provide an example of adjustments to numbers in the audited accounts because s833A(7) uses different numbers valued in accordance with rules from the Prudential Regulatory Authority instead. | ||||||||||||||||||||||||||||||
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uin | HL405 | ||||||||||||||||||||||||||||||
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answering dept id | 201 | ||||||||||||||||||||||||||||||
answering dept short name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
answering dept sort name | Business, Energy and Industrial Strategy | ||||||||||||||||||||||||||||||
hansard heading | Company Accounts: Standards | ||||||||||||||||||||||||||||||
house id | 2 | ||||||||||||||||||||||||||||||
legislature |
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question text | To ask Her Majesty's Government why the UK Endorsement Board’s analysis for the endorsement of IFRS 17 made no separate assessment of the requirement in the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, SI 2019/685, regulation 7(1), which sets out the criteria for the endorsement of an accounting standard. | ||||||||||||||||||||||||||||||
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uin | HL26 | ||||||||||||||||||||||||||||||
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