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, 1st Edition (Paperback) book cover

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, 1st Edition

By Paul Bircher

Routledge

346 pages

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Paperback: 9781138974791
pub: 2016-10-19
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Description

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.

Table of 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.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001000
BUSINESS & ECONOMICS / Accounting / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial