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Vol 22 No 7 July/August 2017

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From the Companies Act of 1929 to the Companies Act of 1948: A Study of Change in the Law and Practice of Accounting


ISBN13: 9780415854238
Published: October 2013
Publisher: Routledge
Country of Publication: UK
Format: Hardback
Price: £99.00



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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.

Subjects:
Legal History, Accounting
Contents:
Abstract.
1. Accounting Change and Historical Explanation
2. The Accounting Provisions of the Companies Act 1929
3. Emerging Pressure for Reform
4. Company Law Reform and the Board of Trade
5. Academic, Institutional and Professional Opinion
6. The Development of Accounting Practice
7. The Development of Accounting Practice
8. Review and Conclusions. Appendix One: The Accounting Provisions of Companies Act 1929 and Companies Act 1948.

Series: Routledge Library Editions: Accounting

Law and Accounting (RLE Accounting): Pre-1889 British Legal Cases ISBN 9780415720168
Published October 2013
Routledge
£90.00
Law and Accounting (RLE Accounting): Pre-1889 British Legal Cases (eBook) ISBN 9781317962700
Published October 2013
Routledge
£27.49 + £5.50 VAT
(ePub)
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£27.49 + £5.50 VAT
(ePub)
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Law and Accounting (RLE Accounting): Nineteenth Century American Legal Cases ISBN 9780415719377
Published October 2013
Routledge
£90.00
£27.49 + £5.50 VAT
(ePub)
Buy
£90.00
Legal Regulation of British Company Accounts 1836-1900 (RLE Accounting): Volume 1
Edited by: J. R. Edwards
ISBN 9780415870467
Published October 2013
Routledge
£99.00