Original Articles

Value added reporting in South Africa: current disclosure patterns

Published in: South African Journal of Accounting Research
Volume 11 , issue 2 , 1997 , pages: 69–91

DOI: 10.1080/10291954.1997.11435074

Author(s): L J Stainbank Department of Accounting,

Keywords: Value added statement , Current disclosure patterns , Cash value added statement

Abstract

The value added statement has become a recognised part of annual reports in South Africa despite the fact that no guidance has been provided to the preparers of the value added statement other than The corporate report (ICAEW, 1975) which was issued in the United Kingdom and a statement of recommended accounting practice issued by the Singapore Society of Accountants (1984).

« Agency theory, insider ownership and corporate focus: some South African evidence

Comments on “The use of statistical techniques in the interpretation and implementation of South African insider trading legislation” »