Thesis (MBA)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: This study project explores cash value added statements (CVAS). a South African
innovation. A complete survey is made of all the CV AS published by listed South
African industrial companies from 1991 up to 1998. The survey yields a total of 18 listed South African industrials, which started to publish a CV AS in different years.
Together, the 18 companies provide a population of 89 cash value added statements for
analysis. The aim of the study is to establish how South African companies prepare a CV AS
against a background which lacks a formal Accounting Standard on the subject. Secondly. it seeks to unravel any variations and mistakes presentation of published
CY AS as measured against a standardized model of CY AS. In order to highlight the
variations, a fault bank is created. An analysis of the fault bank reveals a number of differences in the treatment of certain components of a CV AS by listed South African industrial companies. Major deviations from the standardized model of a CVAS involve
interest, dividends and taxation. / Please refer to fulltext for Afrikaans abstract
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/72015 |
| Date | 03 1900 |
| Creators | Shiba, Nomsa |
| Contributors | Hamman, W. D., Stellenbosch University. Faculty of Economic and Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | ix, 68 p. |
| Rights | Stellenbosch University |
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