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    <title>Clause 8 of AS-4: Valuing Closing Stock of Shares Using &quot;Since Realized Value&quot; for Post-Balance Sheet Events.</title>
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    <description>Valuation of the closing stock of shares on the basis of “since realized value” - such contingencies are clearly covered in Clause 8 of AS-4, which deals with events occurring after the balance sheet date.</description>
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