The Annual Statement Needs a Theory
The annual statement and its information value is in the limelight at present. The unrest apparently originates from the interest groups encompassing the company and appears to increase concurrently with the growing awareness and power of such groups.
KeywordsAnnual Statement Balance Sheet Contribution Margin Income Statement Replacement Cost
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- 1.Hansen, Palle, The Accounting Concept of Profit, 2nd edition, Nyt Norddisk Forlag and North Holland Publishing Company, Copenhagen-Amsterdam 1972, pp. 122 ff.Google Scholar