ABSTRACT

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.

chapter One|29 pages

Accounting Change and Historical Explanation

chapter Three|27 pages

Emerging Pressure for Reform

chapter Four|33 pages

Company Law Reform and the Board of Trade

chapter Six|47 pages

The Development of Accounting Practice

chapter Seven|52 pages

The Genesis of the Companies Act 1948

chapter Eight|16 pages

Review and Conclusions