Stock-in-trade valuation in the United Kingdom 1840 to 1959

Smith, David M. (David Michael), 1946- 2000, Stock-in-trade valuation in the United Kingdom 1840 to 1959, Ph.D. thesis, School of Accounting and Finance, Deakin University.

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Title Stock-in-trade valuation in the United Kingdom 1840 to 1959
Author Smith, David M. (David Michael), 1946-
Institution Deakin University
School School of Accounting and Finance
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 2000
Keyword(s) Valuation - Great Britain
Tax assessment - History - Great Britain
Summary 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.
Language eng
Description of original iv, 430 leaves ; 30 cm.
Dewey Decimal Classification 657.01
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