Pre-incorporation contracts revisited

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Date

Authors

Jooste, Richard
Koornhof, Carolina, 1959-

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Volume Title

Publisher

Routledge

Abstract

Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments of all practical situations encountered with pre-incorporation contracts.

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Keywords

Pre-incorporation contracts, Capital and revenue profits, Retrospectivity of contracts

Sustainable Development Goals

Citation

R Jooste & C Koornhof (1991) Pre-incorporation Contracts Revisited, De Ratione, 5:1, 3-10, DOI: 10.1080/10108270.1991.11435021.