United Kingdom · Question · Written question
HL HL1376
Company Accounts
Introduced
30 June 2022
Last action
12 July 2022 · Answer
Status
Answered
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Subjects
Discovery layer
Source updated
12 July 2022
Summary
To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 11 April 2018 (HL6619), why (1) they, and (2) the Financial Reporting Council, consider that the powers of section 464 do not include distributable profits GAAP for the audit
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Timeline
30 June 2022
Written question
To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 11 April 2018 (HL6619), why (1) they, and (2) the Financial Reporting Council, consider that the powers of section 464 do not include distributable profits GAAP for the audit
Source: Lords
12 July 2022
Answer
The accounting standards in Section 464 of the Companies Act 2006 are relevant to the preparation of individual or group accounts in accordance with Part 15 of the Act. The Act does not establish a requirement for companies to disclose their distributable...
Source: Written answer
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- · Department for Business, Energy and Industrial Strategy · Answering body
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- Official source: https://questions-statements.parliament.uk/written-questions/detail/2022-06-30/HL1376
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1485212
- uk · wq-1485212 · source updated 12 July 2022