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What future for statements of value added? / R. T. Wearing.
Tipo de material:
TextoSeries Essex economic papers ; no. 216Detalles de publicación: Colchester : University of Essex. Department of Economics, 1983 Descripción: 25 pTema(s): VALOR AGREGADOClasificación CDD: 657.3 Resumen: The views of authors favourable to the statement of value added are contrasted with those opposed to this form of report. Recent suggestions to improve the statement of value added by altering its format are disussed. It is suggested that some of the assumptions which underpin the use of value added are questionable and that the available evidence does not substantiate the proposition that the concept of value added is wholeheartedly supported by enterprises which produce these statements. Finally, it is argued that the value added debate should now be extended to include the possibility of its abandonment.
| Tipo de ítem | Biblioteca actual | Signatura | Estado | Fecha de vencimiento | Código de barras |
|---|---|---|---|---|---|
Documento
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Biblioteca Manuel Belgrano | F-D 657.3 W 14536 (Navegar estantería(Abre debajo)) | Disponible | 14536 F |
Bibliografía: p. 24-25.
The views of authors favourable to the statement of value added are contrasted with those opposed to this form of report. Recent suggestions to improve the statement of value added by altering its format are disussed. It is suggested that some of the assumptions which underpin the use of value added are questionable and that the available evidence does not substantiate the proposition that the concept of value added is wholeheartedly supported by enterprises which produce these statements. Finally, it is argued that the value added debate should now be extended to include the possibility of its abandonment.
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