SSAP 9 summary

Hello, I’m a little confused by a part of the F3 UK syllabus specifically these points:

Study Guide 🙁
3d). Understand and apply the ASB requirements for valuing stock
3e). Recognise which costs should be included in valuing stock
3h). Understand the impact of accounting concepts on the valuation stock

The BPP F3 UK study text discusses the SSAP 9 in trying to answer the above points, but it is very detailed and I’m finding it hard to pick the key information to remember for the exam.

So can anyone please provide a summary of the important points in SSAP 9 which answer the three points above in the syllabus?

I’d be very grateful, thank you.