Resumen

DENIZ MAYOR, José Juan; ARTEAGA ARZOLA, Luis Miguel  y  LARA PENATE, Casiano Manrique de. The value added statement. Historical evolution, relevance and limitations. Trascender contab. gest. [online]. 2022, vol.7, n.19, pp.107-149.  Epub 09-Mayo-2022. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v7i19.135.

Since the first formal models in the seventies to its most recent versions, the value added statement (or in its case, the statement of income generated and distributed) has been associated, to some extent, with the notion of corporate responsibility. By displaying how business income is generated and how it is distributed among the relevant stakeholders, it has been tried to present the image of the organization as a coalition of interests, a "big family". After a period of decline, it seems to enjoy a new life thanks to the Global Reporting Initiative and legal rules from official bodies of the European Union. However, it seems appropriate to re-analyze what were the reasons for its initial boom and its later apparent forgetting in order to assess whether this kind of report is really necessary today, for what and for whom.

Palabras llave : accounting; stakeholders; value added statement.