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Author Smith, David M. (David Michael), 1946-

Title Stock-in-trade valuation in the United Kingdom 1840 to 1959 / by David Michael Smith
Published [Place of publication not identified] : [publisher not identified], 2000


Location Call no. Vol. Availability
 W'PONDS  657.01 Smi/Sit  AVAILABLE
Description iv, 430 leaves ; 30 cm
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
Notes Submitted to the School of Accounting and Finance of the Faculty of Business and Law, Deakin University
Thesis (Ph.D.)--Deakin University, Victoria, 2000
Bibliography Bibliography: leaves 385-430
Subject Valuation -- Great Britain.
Tax assessment -- Great Britain -- History.
Genre/Form Academic theses.
Author Deakin University. School of Accounting and Finance
Deakin University. Faculty of Business and Law.