Accountancy principles

Appropriations of trading stock

Change in method of valuation

Consumables

Cost price, meaning

Determination of questions by commissioners

Discontinuance of business

Cost to buyer

Generally

Market value

Sales between connected persons

Sales to connected/unconnected persons

Transfer pricing provisions apply

Elements comprised in cost

Events between balance sheet date and completion of accounts

Formulae to compute

Generally

HMRC's practice

Long-term contract work

Method

Motor dealers

Net realisable value, meaning

Overheads

Post-cessation receipts