A eficácia informativa da demonstração do valor adicionado

• Autor(a) principal: Cosenza, José Paulo
• Data de Publicação: 2003
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34099
• topic: Demonstração do valor adicionado; Relatórios corporativos; Demonstrações tradicionais; Evidenciação contábil; Value added statement; Corporate reports; Traditional financial statements; Accounting disclosure

Nowadays, the global environment is characterized by significant changes in the social, political and economic areas with direct impacts on managerial activities, through the imposition of new patterns of competitiveness and a need to change work processes and managerial practices. In this context, the traditional accounting information does not totally attend the users' new demands, whose interests are different from those contemplated in the traditional accounting reports. The Value Added Statement is part of this new group of accounting reports created to attend to those emerging needs in a better way, mainly seeking to disclose companies' social activities, clearly presenting the generated wealth so that the whole society knows about the its positive function in the creation of value for the community. This paper presents aspects related to the value added by enterprises and analyzes the importance of this report in making it easier to understand socioeconomic information about the company and its relationship with the environment in which it is located.