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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 | Accountancy: 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 8 September (HL7080), whether they informed either House that an agreement would be needed with, and there would be an uncapped unspecified fee payable to, a company registered in Delaware for making instruments of UK law available to the public when the European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 were before Parliament; if not, why not; and whether Ministers were aware of this fact; and if so, when they became aware. | ||||||||||||||||||||||||||||||
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uin | HL8051 | ||||||||||||||||||||||||||||||
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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 | Accountancy: 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 8 September (HL7080), whether this example of Parliament not maintaining copyright over the publication of UK-adopted international accounting standards has a precedent; and if not, what other examples there are where they have granted the copyright of the publication of laws passed by the UK Parliament to (1) companies registered in Delaware, or (2) any other third party organisations. | ||||||||||||||||||||||||||||||
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uin | HL8052 | ||||||||||||||||||||||||||||||
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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 | Accountancy: 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 6 August (HL7506), and in the light of the fact that the Financial Reporting Council (FRC) has indicated that a 'true and fair' override exists in both UK law and the standards of the International Accounting Standards Board (IASB), why the FRC's Accounting and Reporting Policy Team’s remit to follow and comment on the work of the IASB as it develops International Financial Reporting Standards prevents the FRC from issuing guidance on the application of a 'true and fair' view; and why this issue has not been resolved following the Business, Energy and Industrial Strategy Select Committee's report Future of Audit, published in April 2019. | ||||||||||||||||||||||||||||||
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uin | HL8053 | ||||||||||||||||||||||||||||||
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