Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/217981 
Year of Publication: 
1987
Citation: 
[Journal:] South African Journal of Business Management [ISSN:] 2078-5976 [Volume:] 18 [Issue:] 4 [Publisher:] African Online Scientific Information Systems (AOSIS) [Place:] Cape Town [Year:] 1987 [Pages:] 243-249
Publisher: 
African Online Scientific Information Systems (AOSIS), Cape Town
Abstract (Translated): 
South African listed companies (Johannesburg Stock Exchange, Industrial) have been following the example of British Companies since 1977 in the inclusion of a value-added statement in the annual report. An analysis of the statement of value added in the annual reports of 47 South African companies has shown that in respect of items like the title of the statement, the format, non-trading debits and credits, payroll costs, interest and dividends, taxation and retentions, a variety of practices are followed. The mere fact that information made available in the statement of value added is not standardized, complicates the task of interest groups such as shareholders, creditors, employees, financial analysts and others. This matter should receive the urgent attention of the Accounting Practices Board of the South African Institute of Chartered Accountants.
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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