Stocks is a main heading which should appear on the face of the balance sheet. The subheadings required, which may be shown either on the face of the balance sheet or in the notes to the accounts, are:
Raw materials and consumables;
Work in progress;
Finished goods and goods for resale;
KeywordsBalance Sheet Financial Asset Replacement Cost Disclosure Requirement Current Asset
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
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© Deloitte & Touche 1999