Value Added Accounting and Reporting

Contents: Preface. 1. Accounting in its social context: towards a history of value added in the United Kingdom/Stuart Burchell, Ciolin Clubb, and Anthony G. Hopwood. 2. Value Added Approach: technique for performance measurement/Alok Kumar Pramanik. 3. Adopting Value Added Information under price level changes/Ahmed Riahi-Belkaoui and Ronald D. Picur. 4. Value Added Measures and firm valuation/Ben-Hsien Bao and Da-Hsien Bao. 5. The voluntary publication of Value Added Statements in an emerging economy : did the intended audience find it useful?/Chrisvan Staden. 6. Value Added and performance measurement/Erkki K. Laitinen and Rolf Leppanen. 7. Value Added Accounting and reporting: issues and future prospects/Mustafa Mohd. Hanefah. 8. Value Added Statement: a new comer in the corporate reporting of Bangladesh/Ahmed Salauddin and Md. Salim Uddin. 9. Value Added Reporting: a new measure of corporate performance/S. Aravanan. 10. Analysis of Value Added Statement: a case study of Cochin Refineries Limited/N.P. Agarwal and Abdel Naser I. Nour. 11. Role of value added in measuring of output and income/K.N. Ramanujam. 12. Value added and performance evaluation/V.K. Pandey and Rajeev Prabhakar. 13. Value added reporting/Bibhuti B. Pradhan. 14. Value addition: accounting and reporting/K.S. Thakur. 15. Value added accounting and reporting/P.K. Bandgar. 16. Value Added Accounting/K.P. Ganesan. 17. Value added statement: a part of social responsibility reporting/Chittaranjan Pal. 18. Application of value added in corporate financial analysis: EVA, CVA and beyond/Arup Choudhuri. Value Added Tax: 19. Value Added Tax: issues, prospects and challenges for Asia-Pacific countries/Mustafa Mohd. Hanefah. 20. Accounting for Value Added Tax in Bangladesh: an evaluation/Ahmad Salahuddin. 21. Value Added Tax/E. Mubarak Ali and A.M. Mohammed Sindhasha. 22. Value Added Tax (VAT): right way to tax reforms/S.P. Saha. 23. Value Added Tax: a suggested method/Abdul Naser I. Nour and Alok Kumar Pramanik. 24. Value Added Tax: problems and prospects/P. Bezborah and Ranjit Singh. 25. Problems and prospects of Value Added Tax/Prakash Ch. Misra. 26. Value Added Tax: some issues/Amita S. Kantawala. Index.

"Value Added Accounting and Reporting, the newly developed accounting and reporting system, is aimed at adding a new dimension to the existing system of corporate financial accounting and reporting through the disclosure of additional information regarding the amount of wealth of an entity has created in the accounting period and the way the wealth has been distributed by the entity amongst those that have contributed to its creation. This book covers almost all the aspects of Value Added Accounting and Reporting as well as Value Added Tax (VAT) system prevailing in India and abroad."