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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 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. HL404
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