From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting)

A Study of Change in the Law and Practice of Accounting

Business & Finance, Accounting, Financial
Cover of the book From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting) by Paul Bircher, Taylor and Francis
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Author: Paul Bircher ISBN: 9781134609161
Publisher: Taylor and Francis Publication: December 4, 2013
Imprint: Routledge Language: English
Author: Paul Bircher
ISBN: 9781134609161
Publisher: Taylor and Francis
Publication: December 4, 2013
Imprint: Routledge
Language: English

The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

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The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

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