House of Lords Business
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Baroness Bowles of Berkhamsted to ask Her Majesty's Government for what reason, and by whose advice, the overriding true and fair view requirement of sections 226(2) and 227(3) was taken out of the Companies Act 1985 on the implementation of International Accounting Standards; why this was then reinstated as section 393 of the Companies Act 2006, and by whose advice; when section 393 of the Companies Act 2006 came into effect; and for what years that requirement was absent.  HL5819

Question HL5819: tabled on 23 February 2018 and due for answer by 9 March 2018

This type of business sits within the Questions & Statements category.

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government for what reason, and by whose advice, the overriding true and fair view requirement of sections 226(2) and 227(3) was taken out of the Companies Act 1985 on the implementation of International Accounting Standards; why this was then reinstated as section 393 of the Companies Act 2006, and by whose advice; when section 393 of the Companies Act 2006 came into effect; and for what years that requirement was absent.  HL5819
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Date Answered

Monday 5 March 2018

Member's Registered Interests

There are no interests to show.

Main Member

Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer