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

Paul Bircher (Autor)

Buch | Hardcover

350 Seiten

2013
Routledge (Verlag)
978-0-415-85423-8 (ISBN)

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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.

Multivolume collection by leading authors in the field

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.

Erscheint lt. Verlag	1.11.2013
Reihe/Serie	Routledge Library Editions: Accounting
Verlagsort	London
Sprache	englisch
Maße	174 x 246 mm
Gewicht	453 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	0-415-85423-7 / 0415854237
ISBN-13	978-0-415-85423-8 / 9780415854238
Zustand	Neuware