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Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 16 September 2020 (HL7849), which version of the International Financial Reporting Standards (IFRS) framework is applicable to directors preparing International Accounting Standards (IAS) accounts given that (1) the (a) EU, and (b) UK Endorsement Board, have not endorsed any framework, and (2) the EU adopted international accounting standards at the end of the transition period on 31 December 2020 which are not legislation and do not include any framework.  HL294

Question HL294: tabled on 17 May 2022 and due for answer by 31 May 2022

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Callanan on 16 September 2020 (HL7849), which version of the International Financial Reporting Standards (IFRS) framework is applicable to directors preparing International Accounting Standards (IAS) accounts given that (1) the (a) EU, and (b) UK Endorsement Board, have not endorsed any framework, and (2) the EU adopted international accounting standards at the end of the transition period on 31 December 2020 which are not legislation and do not include any framework.  HL294
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Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer