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United Kingdom

In: Transnational Accounting

Author

Listed:
  • P. A. Taylor

Abstract

The use of investment holding companies had existed in the UK since the mid nineteenth century. However, Edwards and Webb (1984, p. 37) found the earliest use of consolidation delayed until 1910, and as late as 1933 a full set of consolidated financial statements by the Dunlop Rubber Co. was still newsworthy. Bircher’s survey results on the rate of adoption of consolidation in the largest listed UK companies from the late 1930s to the late 1940s are shown in Table I.1. He found the primary driving force was the imminence of the first relevant UK legal pronouncement, the Companies Act 1947, with lenders’ information demands and the relaxation of wartime taxation restrictions also having a probable impact (see Bircher, 1988, p. 12).

Suggested Citation

  • P. A. Taylor, 1995. "United Kingdom," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 2801-2956, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_31
    DOI: 10.1007/978-1-349-13233-1_31
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