Accounting for Value Added: A Reporting and Regulatory Framework

Accounting for Value Added: A Reporting and Regulatory Framework

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von Nikhil Chandra Shil, Alok Kumar Pramanik


Value added is a concept used in accounting and economics literatuer with a very close meaning. It signifies the value added by a company or a country during a certain period and thus very important for evaluation of performance. Conventional income statement doesn't report this and thus in UK, the practice of value added reporting starts with the publication of The Corporate Report. Later on, the concept of value added gained so popularity that companies in different countries started to publish value added statement voluntarily. The statement has two parts: first part deals with value creation and the second part deals with the distribution of same. Later on, expanded value added statements, a special form of value added reporting, has emerged to accomodate social and environmental reporting within the mainstream framework. Such incorporation increases the scope and utility of the statement. However, such statement is not a mendatory requirement, goes to the discretion of management where to publish or not. This monograph covers the theory behind value added, its reporting and regulatory issues.

Tags: Wirtschaft, Management

Taschenbuch - 9783659001086
Verlag: LAP Lambert Academic Publishing
Ersterscheinung: April 2012
ISBN-13: 9783659001086
Größe: 220 mm x 150 mm x 14 mm
Gewicht: 368 Gramm
236 Seiten
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