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By Roger Bryant M.Sc, B.Sc (Econ), FCA, FIB (auth.)

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In such cases the prudence concept prevails. " This accounting principle has no parallel in SSAP 1, but is nonetheless assumed by accountants in preparing accounts. In practice it means that when stock is valued at the lower of cost and net realisable value, this basis must be applied to each item of stock rather than all of the stock being valued on each basis, aggregated, and the lower figure of the two taken. The result will be that by valuing each item separately surpluses on some items will not be able to compensate for deficits below cost on others.

16 Standard practice is laid down as follows: "The amount at which long term contract work in progress is stated in periodic financial statements should be cost plus any attributable profit, less any foreseeable losses and progress payments received and receivable. 6 For a more detailed consideration of the relationship between the Companies Act 1981 and SSAP 9 see J. G. Chastney "Statute and Standards in conflict on Accounting for Stock" in Accountancy (July 1982). Not all companies engaged in long-term contracts have readily accepted the practice required by SSAP 9, regarding it as imprudent to anticipate profit on a long-term contract in any circumstances.

Furthermore, it is frequently the case that an item will only in part constitute an expense of one period, with the balance representing an asset which may be used in succeeding periods. It is the role of the accountant to allocate such items in a way which will ensure that the accounts show a true and fair view. Such an operation is by no means straightforward for in most cases the manner of allocation will be determined by expectations about future events, such as the life of a piece of plant or the success of a new development.

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