{"product_id":"value-added-reporting","title":"Value Added Reporting","description":"\u003cp\u003eA new form of accounting statement--the value added statement--is gaining popularity in the corporate annual reports of the largest companies in the United Kingdom. This new statement can be viewed as a modified version of the income statement. Like the income statement, the value added statement reports the operating performance of a company at a given point in time, using both accrual and matching procedures. Unlike the income statement, however, it is interpreted not as a return to shareholders but as a return to the larger group of capital and labor providers. Riahi-Belkaoui shows that the value added statement can be easily derived from the income statement and is therefore easily adaptable to the needs of U.S. companies.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eTo illustrate the usefulness of the value added statement, Riahi-Belkaoui devotes Chapter 1 to a thorough discussion of its many benefits. He then analyzes the usefulness of the value added concept in understanding the characteristics of corporate takeovers in the United States, and in Chapter 3 he discusses the relationship between the value added concept and the systematic risk of U.S. companies, concluding in Chapter 4 with a discussion of value added statements in financial analysis. His book will thus interest not only accountants, teachers, and students who follow trends in international and multi-national accounting but also those who want to prepare themselves for the development of value added techniques and procedures that might reasonably be expected in the United States.\u003c\/p\u003e","brand":"Bloomsbury Publishing Plc","offers":[{"title":"Default Product","offer_id":54217484829016,"sku":"9780899306513","price":82.99,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0278\/1295\/4195\/files\/9780899306513__67c1df45ebd4b_93eaa14b-6407-4c79-9d20-312e660a1a09.jpg?v=1741157000","url":"https:\/\/agendabookshop.com\/products\/value-added-reporting","provider":"Agenda Bookshop","version":"1.0","type":"link"}