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Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts

Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed

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Page 1: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed

Statement of standard accounting practice No. 9. Revised September 1988

Stocks andlong-term contracts

Page 2: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 3: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 4: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 5: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 6: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 7: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 8: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 9: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 10: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 11: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 12: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 13: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 14: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 15: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 16: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 17: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 18: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 19: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 20: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 21: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 22: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 23: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 24: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 25: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed
Page 26: Stocks and long-term contracts - Financial Reporting Council€¦ · Statement of standard accounting practice No. 9. Revised September 1988 Stocks and long-term contracts. Printed

Printed in England by Stephen Austin and Sons Limited ISBN 0 85291 967 0