Ayan, The "stock price" the question refers to is the company's own stock price as given by the stock market. That has no impact on the balance sheet since balance sheet only reflects book value of its stocks and not market value. This kind of stock is present in the Shareholder Equity account of the balance sheet.
Dec 11 2012 09:51 AM
The "stock price" of the "stocks" in the current assets is not the price of the companys own stock. It is the price of the stock the company owns in other companies as investments.