International Encyclopedia of Comparative Law Online

Get access

IX. Epilogue
(751 words)

Volume XIII: Business and Private Organizations | Chapter 12a (1972): Law and Accounting in Business Associations

2nd November, 1966.

Detlev F. Vagts

65. Developments from 1 January 1967 to 1 January 1970. – Since the originally planned effective date of 1 January 1967, accounting has continued to develop in each major country, although generally along fairly predictable lines.

Perhaps the most significant single step was the enactment by great britain of the Companies Act of 1967.1 Although this was not a fundamental revision some expected, it included important steps…

Cite this page
Detlev F. Vagts, “IX. Epilogue”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 20 November 2019 <>
First published online: 2018

▲   Back to top   ▲