Section 53: Valuation of trading stock
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
53. Valuation of trading stock
Section 13 shall apply in all respects to a company as it applies to an
individual.
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Questions this section answers
- Is my company's unsold stock valued the same way as an individual's trading stock?