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Baroness Bowles of Berkhamsted to ask Her Majesty's Government what assessment they have made of the difference in the definition of a liability in Part 18 and Part 23 of the Companies Act 2006 compared to that used in the International Accounting Standards; and what assessment they have made of whether any such difference would affect the delivery by auditors of sections 92, 498(1) and (2), 519, 714(4), 836, and 837 of the Companies Act 2006.  HL12950

Question HL12950: tabled on 18 January 2019 and due for answer by 1 February 2019

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government what assessment they have made of the difference in the definition of a liability in Part 18 and Part 23 of the Companies Act 2006 compared to that used in the International Accounting Standards; and what assessment they have made of whether any such difference would affect the delivery by auditors of sections 92, 498(1) and (2), 519, 714(4), 836, and 837 of the Companies Act 2006.  HL12950
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Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer