Du Plessis, A. P.; Joubert, D. S. - In: South African Journal of Business Management 22 (1991) 3, pp. 53-62
The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South...