BIM33450 - Stock: valuation on discontinuance of business: contents
The guidance on stock valuation generally is at BIM33100 onwards.
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BIM33470General principles
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BIM33475Flowchart
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BIM33480Stock transferred to a UK trader
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BIM33485Transfer to unconnected trader: amount realised on sale
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BIM33495Meanings
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BIM33510Stock that is an exception from the general rules
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BIM33515Purchaser’s cost value
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BIM33520Death of individual
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BIM33525Stock not transferred to another trader
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BIM33530Examples
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BIM33540Professional work in progress
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BIM33550Resolving disputes
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BIM33560When acquired as part of the acquisition: accountancy treatment