Stock: Difference between revisions
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Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date. | Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date. | ||
The value for financial reporting purposes is the lower of original cost and net realisable value. | |||
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* [[Stock exchange automated quotation system]] | * [[Stock exchange automated quotation system]] | ||
* [[Stock out]] | * [[Stock out]] | ||
* [[Treasury stock]] | |||
* [[Work in progress]] | * [[Work in progress]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Financial_products_and_markets]] | [[Category:Financial_products_and_markets]] | ||
Latest revision as of 13:24, 8 November 2025
1. Manufacturing.
Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review.
Also known as Inventory.
2. Accounting.
Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date.
The value for financial reporting purposes is the lower of original cost and net realisable value.
3. Financial assets.
A financial asset which may be a common (ordinary) share, a corporate debt security or a government debt security.
4. Financial assets.
More narrowly, financial assets including bonds (corporate debt securities or a government debt securites) but excluding common shares.
As in the phrase "stocks and shares".
