My Lords, regulation on financial reporting has an immediate impact on businesses and those who prepare and make use of their accounts. I am sure that noble Lords will agree that legislation should enable trust and transparency for users of accounts without imposing disproportionate burdens on business. These regulations will...

My Lords, regulation on financial reporting has an immediate impact on businesses and those who prepare and make use of their accounts. I am sure that noble Lords will agree that legislation should enable trust and transparency for users of accounts without imposing disproportionate burdens on business. These regulations will...

Lords motion to consider. Agreed to on question.

Lords motion to consider. Agreed to on question.

I looked around in hope, but unfortunately not many people seem to want to respond to the interesting introduction we have had from the Minister. I do not intend to detain him long, but I want to raise one broadly philosophical point and a number of detailed questions to which...

I looked around in hope, but unfortunately not many people seem to want to respond to the interesting introduction we have had from the Minister. I do not intend to detain him long, but I want to raise one broadly philosophical point and a number of detailed questions to which...

My Lords, I thank the noble Lord, Lord Stevenson, for his contribution. Having worked for the Minister on previous occasions in the Committee, I remember and understand his concern over common commencement dates. I understand that the professional bodies were exceedingly keen that the regulations came in as soon as...

My Lords, I thank the noble Lord, Lord Stevenson, for his contribution. Having worked for the Minister on previous occasions in the Committee, I remember and understand his concern over common commencement dates. I understand that the professional bodies were exceedingly keen that the regulations came in as soon as...

Draft Small Limited Liability Partnerships (Accounts) Regulations 2008. Together with an explanatory memorandum and impact assessment from the Department for Business Enterprise and Regulatory Reform. Laid before Parliament for approval by resolution of each House. Coming into force 1 October 2008. (vote).

Draft Small Limited Liability Partnerships (Accounts) Regulations 2008. Together with an explanatory memorandum and impact assessment from the Department for Business Enterprise and Regulatory Reform. Laid before Parliament for approval by resolution of each House. Coming into force 1 October 2008. (vote).

Draft Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008. Together with an explanatory memorandum and impact assessment from the Department for Business Enterprise and Regulatory Reform. Laid before Parliament for approval by resolution of each House. Coming into force 1 October 2008. (vote).

Draft Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008. Together with an explanatory memorandum and impact assessment from the Department for Business Enterprise and Regulatory Reform. Laid before Parliament for approval by resolution of each House. Coming into force 1 October 2008. (vote).