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

Download or read book From the Companies Act of 1929 to the Companies Act of 1948 (RLE: Accounting) written by Paul Bircher and published by Routledge. This book was released on 2013-12-04 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.