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  • FROM THE COMPANIES ACT OF 1929 TO THE COMPANIES ACT OF 1948 (RLE: ACCOUNTING)
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    FROM THE COMPANIES ACT OF 1929 TO THE COMPANIES ACT OF 1948 (RLE: ACCOUNTING)
    PAUL BIRCHER
    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 pub...

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