House of Lords Business
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Baroness Bowles of Berkhamsted to ask Her Majesty's Government whether the numerical outcomes that the International Standards Board seeks to achieve from accounts prepared using its accounting standards system are the same as those numerical outcomes for accounts (1) set out in section 836 of the Companies Act 2006 in respect of assets, liabilities, financial position and profit or loss, and (2) for the capital maintenance purpose set out in Part 23 of the Companies Act 2006; and if they are not the same numerical outcomes, (a) what such outcomes are being sought, (b) what was the basis for deciding those outcomes, (c) when was that decided, and (d) by whom.  HL7963

Question HL7963: tabled on 9 September 2020 and due for answer by 23 September 2020

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government whether the numerical outcomes that the International Standards Board seeks to achieve from accounts prepared using its accounting standards system are the same as those numerical outcomes for accounts (1) set out in section 836 of the Companies Act 2006 in respect of assets, liabilities, financial position and profit or loss, and (2) for the capital maintenance purpose set out in Part 23 of the Companies Act 2006; and if they are not the same numerical outcomes, (a) what such outcomes are being sought, (b) what was the basis for deciding those outcomes, (c) when was that decided, and (d) by whom.  HL7963
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Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer