Jooste, RichardKoornhof, Carolina, 1959-2018-06-222018-06-221991R Jooste & C Koornhof (1991) Pre-incorporation Contracts Revisited, De Ratione, 5:1, 3-10, DOI: 10.1080/10108270.1991.11435021.1010-8270 (print)2376-3965 (online)10.1080/10108270.1991.11435021http://hdl.handle.net/2263/65213Some 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.en© 1991 Taylor & Francis Group. This is an electronic version of an article published in De Ratione, vol. 5, no. 1, pp. 3-10, 1991, doi : 10.1080/10108270.1991.11435021. De Ratione is available online at : http://www.tandfonline.com/loi/rsar19.Pre-incorporation contractsCapital and revenue profitsRetrospectivity of contractsPostprint Article