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

thesis
posted on 2000-01-01, 00:00 authored by 1946- Smith
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.

History

Pagination

iv, 430 leaves ; 30 cm.

Material type

thesis

Resource type

thesis

Language

eng

Notes

Thesis (Ph.D.)--Deakin University, Victoria, 2000.

Degree name

Ph.D.

Faculty

Faculty of Business and Law

School

School of Accounting

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