Stock-in-trade valuation in the United Kingdom 1840 to 1959
| Data(s) |
01/01/2000
|
|---|---|
| Resumo |
Commentators have made a number of unsubstantiated claims about why the lower of cost and market rule had become the accepted method of valuation. It is demonstrated that none of these explanations can be substantiated. Leon Festinger's theory of "dissonance reduction" is used to explain why the significant criticisms of the rule have been ignored. |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Deakin University, Faculty of Business and Law, School of Accounting and Finance |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30027927/smith-stockintrade-2000.pdf |
| Palavras-Chave | #Valuation - Great Britain #Tax assessment - History - Great Britain |
| Tipo |
Thesis |
