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The usefulness of the value added statement in South Africa

Article Abstract:

A survey of South African financial statement users shows that very few use the value added statement. The statement was also found to have shortcomings that affect its usefulness. There is also a decline in the use of the statement. Some respondents have also indicated that they have no plans of using the statement in the future for some reasons. One reason is the limited information it provides. Another is the users' lack of knowledge about the benefits of the statement.

Author: Staden, C.J. van
Publisher: Barmarick Publications (UK)
Publication Name: Managerial Finance
Subject: Business
ISSN: 0307-4358
Year: 1998
Financial Management

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An evaluation of user ratings of cash vs accrual based financial reports in Australia

Article Abstract:

A survey of loan officers and financial analysts in Australia was conducted to compare the decision usefulness of the cash flow statement (CFS) with the profit and loss statement and the balance sheet in reporting. Results show that the CFS is superior to the conventional accrual-based financial statements because the CFS has more benefits than the other statements. However, many of the benefits claimed by the CFS are still subject to investigation.

Author: Jones, Stewart
Publisher: Barmarick Publications (UK)
Publication Name: Managerial Finance
Subject: Business
ISSN: 0307-4358
Year: 1998
Cash flow

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Usefulness of value added reporting: a review and synthesis of the literature

Article Abstract:

An overview of literature on the limitations and benefits of value added reporting in the US is presented. Many corporations in the US have shown interest in adopting value added reporting. Due to the low cost needed in the reporting, it is considered an improvement of the existing US reporting system. Even the American Accounting Assn Committee on Accounting and Auditing Measurement recommended the mandatory disclosure of value added.

Author: Riahi-Belkaoui, Ahmed, Evraert, Serge
Publisher: Barmarick Publications (UK)
Publication Name: Managerial Finance
Subject: Business
ISSN: 0307-4358
Year: 1998

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Subjects list: Analysis, Evaluation, Financial statements, Disclosure statements (Accounting), Value added, Accounting
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