Valuation of Stock

  • P. Stevens
  • B. Kriefman
Chapter
Part of the Macmillan Work Out Series book series (MCWO)

Abstract

Valuation of stock is subjective. However, there are some established ‘methods’ and principles which are commonly applied. The physical units or quantities of stock may be valued in several alternative ways, depending on the method applied. This will obviously affect trading profits, in as much as various possible values of opening and closing stock will affect the trading and net profits for each period under review.

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Copyright information

© P. Stevens and B. Kriefman 1991

Authors and Affiliations

  • P. Stevens
  • B. Kriefman

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