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Value of share in hand

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Querist : Anonymous (Querist)
11 February 2015 How to show value of shares in hand in Balance sheet. Is it the cost of shares or market value as on date of valuation ?

11 February 2015 Cost of shares to be shown in balance sheet. The market value may be disclosed in the notes.

14 February 2015 show at cost and market value in note to accounts




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