{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Company+Accounts%3A+Standards", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?hansardHeading=Company+Accounts%3A+Standards", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&hansardHeading=Company+Accounts%3A+Standards", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&hansardHeading=Company+Accounts%3A+Standards", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Company+Accounts%3A+Standards", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Company+Accounts%3A+Standards", "items" : [{"_about" : "http://data.parliament.uk/resources/1471253", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1471253/answer", "answerText" : {"_value" : "<p>I refer the noble Baroness to the Government\u2019s response to HL760, which supplements the Government\u2019s response to HL404.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-06-23", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-06-23T16:22:18.453Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-06-16", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL1025"}
    , {"_about" : "http://data.parliament.uk/resources/1469971", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1469971/answer", "answerText" : {"_value" : "<p>SI 2019/685 was made under powers conferred by the European Union (Withdrawal) Act 2018 and not the Companies Act 2006. Nevertheless, the Government is satisfied that the UK Endorsement Board has interpreted its statutory functions in accordance with the Companies Act and the provision in Section 11 of the Interpretation Act 1978 that is quoted in the question.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-06-21", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-06-21T11:02:41.383Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-06-13", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.\"", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL865"}
    , {"_about" : "http://data.parliament.uk/resources/1468709", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468709/answer", "answerText" : {"_value" : "<p>Companies are required to take account of all of the matters in Part 23 of the Companies Act 2006 before paying a dividend.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-06-15T10:52:01.267Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-06-08", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "To ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 27 May (HL403), what \u201cother criteria\u201d 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL758"}
    , {"_about" : "http://data.parliament.uk/resources/1468710", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468710/answer", "answerText" : {"_value" : "<p>The directors are responsible for signing off the accounts and making sure they comply with the requirements of the Companies Act 2006. The Companies Act requires that companies take into account the additional factors in Part 23 of the Companies Act when calculating distributable profits. This is to ensure that a company may only make distributions out of profits available for the purpose of distribution.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-06-15T10:52:33.03Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-06-08", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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 \u201cadjustments\u201d 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL759"}
    , {"_about" : "http://data.parliament.uk/resources/1468711", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468711/answer", "answerText" : {"_value" : "<p>The matter in the question was not considered in the January 2007 impact assessment on the Companies Act 2006.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-06-15T10:53:27.72Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-06-08", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL760"}
    , {"_about" : "http://data.parliament.uk/resources/1464844", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1464844/answer", "answerText" : {"_value" : "<p>Regulation 5 of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (SI 2019/685) gave the Secretary of State the responsibility to adopt international accounting standards, with a view to harmonising the financial information presented by companies preparing accounts required by section 403(1) of the Companies Act 2006. This responsibility was delegated to the UK Endorsement Board via the International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021, which was approved by Parliament and came into force on 22 May 2021. The delegation also includes the requirement to abide by the basis for adoption of international accounting standards set-out in Regulation 7 of SI 2019/685.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-05-27", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-05-27T10:35:45.873Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-05-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL402"}
    , {"_about" : "http://data.parliament.uk/resources/1464845", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1464845/answer", "answerText" : {"_value" : "<p>UK-adopted international accounting standards require the directors of a company, when preparing the accounts, to make an assessment of the company\u2019s ability to continue to operate as a going concern for at least 12 months from the balance sheet date. These standards also require disclosure where there are material uncertainties related to events or conditions that may cast significant doubt upon the company\u2019s ability to continue as a going concern.<\/p><p> <\/p><p>Section 836 of the Companies Act 2006 requires that the calculation of distributable profits is determined by reference to the relevant accounts. Part 23 includes other criteria that must be assessed before the amount of distributable profits for the company can be determined. In taking a decision to pay a dividend, directors must also consider their duty under s172 of the Companies Act 2006 to promote the success of the company for the benefit of shareholders as a whole. Consideration of the success of the company may include an assessment of whether the company would, following the payment of the proposed dividend, be solvent and continue to be able to pay its debts as they fall due, in the context of the current and likely future position and needs of the company.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-05-27", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-05-27T10:37:06.253Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-05-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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 \u201cstarting point\u201d (1) contained material unrealised profits, and (2) excluded material realised losses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL403"}
    , {"_about" : "http://data.parliament.uk/resources/1464846", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1464846/answer", "answerText" : {"_value" : "<p>Companies calculate their distributable profits under Part 23 of the Companies Act 2006, and as such, it is an individual decision at the company level as to whether to make a distribution.<\/p><p>An impact assessment on the Companies Act 2006 was published in January 2007 and is attached to this response.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "attachment" : {"_about" : "http://data.parliament.uk/resources/1464846/answer/attachment/1", "fileName" : {"_value" : "HL404 attachment.pdf"}
          , "title" : "Companies Act 2006 Regulatory IA"}
        , "dateOfAnswer" : {"_value" : "2022-05-27", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-05-27T10:34:55.017Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-05-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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 \u201cstarting point\u201c; 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL404"}
    , {"_about" : "http://data.parliament.uk/resources/1464847", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1464847/answer", "answerText" : {"_value" : "<p>As noted in the answer I gave to HL31, section 833A is an example of a factor that directors in certain insurance companies may need to consider when using their relevant accounts to determine their company\u2019s distributable profits. Section 833A works in tandem with other sections that reference the accounts, to create a dual test.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-05-27", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-05-27T10:37:41.633Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-05-23", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL405"}
    , {"_about" : "http://data.parliament.uk/resources/1461029", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1461029/answer", "answerText" : {"_value" : "<p>The UK Endorsement Board undertook a significant project to assess IFRS 17 against the adoption criteria set out in Regulation 7(1) of SI 2019/685, that must be met before an international accounting standard may be adopted for use in the UK. Results of its assessment against those criteria are set out in its Endorsement Criteria Assessment, containing sections specifically addressing each of the Regulation 7(1) adoption criteria. The Endorsement Criteria Assessment can be found on the UKEB\u2019s website.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"}
        }
        , "answeringMemberPrinted" : {"_value" : "Lord Callanan"}
        , "dateOfAnswer" : {"_value" : "2022-05-20", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-05-20T10:54:29.28Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "201"}
      , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
      , "date" : {"_value" : "2022-05-10", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Company Accounts: Standards"}
      , "houseId" : {"_value" : "2"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"}
      }
      ], "questionText" : "To ask Her Majesty's Government why the UK Endorsement Board\u2019s 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4562", "label" : {"_value" : "Biography information for Baroness Bowles of Berkhamsted"}
      }
      , "tablingMemberPrinted" : [{"_value" : "Baroness Bowles of Berkhamsted"}
      ], "uin" : "HL26"}
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