Abstract
Before looking in detail at the disclosure requirements for published company accounts as specified in the Companies Act 1985 we must look briefly at the situation before 1985. As already mentioned, the Companies Act 1948 was the basis of modern company legislation. It contained several detailed disclosure requirements, but, most importantly, it had the overriding requirement to show ‘a true and fair view’.
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© 1990 D.J.A. Alexander
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Alexander, D. (1990). The Companies Act 1985 and published accounts. In: Financial Reporting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7118-0_13
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DOI: https://doi.org/10.1007/978-1-4899-7118-0_13
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-412-35790-9
Online ISBN: 978-1-4899-7118-0
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