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The value added statement is an entity view of the income statement.
The value added statement is now not published.
The interim statement for the six months ended 30 September 1992 includes a cash value added statement.
Although produced outside of the audited financial statements, and therefore not audited, a value added statement was produced:
It is the value added statement that is continually sought, the expression of New Zealand as an emerging stand alone South Pacific culture giving us the opportunity to be original in our visual presentation.
Richmond, "Using Social Accounting to Show the Value Added of Cooperatives: The Expanded Value Added Statement," Journal of Cooperative Studies, 2003 (accepted).
Rather than concentrating on a bottom line which shows the profit attributable to shareholders, the value added statement is concerned with how much value the entity has added through its operations and how that added value has been distributed to the many resource providers.
Wörterbuch für Finanzen