Table 2 Intercompany comparability of... | Emerald Publishing

Table 2

Intercompany comparability of financial reports within the same industry

Industry	Dimensions	Year
Industry	Dimensions	2013	2014	2015	2016	2017
Cement	Reporting period	√	√	×	×	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Consumer products	Reporting period	√	√	√	√	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Engineering industry	Reporting period	√	√	√	×	√
	Method of depreciation	√	√	√	√	√
	Inventory valuation method	√	√	√	√	√
	Compliance status	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Fuel and power industry	Reporting period	√	√	√	√	√
	Method of depreciation	√	√	√	√	√
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Pharmaceutical	Reporting period	√	√	×	√	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	×	×	×	×	×
	Steps of presentation	×	×	×	×	×

Industry	Dimensions	Year
Industry	Dimensions	2013	2014	2015	2016	2017
Cement	Reporting period	√	√	×	×	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Consumer products	Reporting period	√	√	√	√	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Engineering industry	Reporting period	√	√	√	×	√
	Method of depreciation	√	√	√	√	√
	Inventory valuation method	√	√	√	√	√
	Compliance status	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Fuel and power industry	Reporting period	√	√	√	√	√
	Method of depreciation	√	√	√	√	√
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	√	√	√	√	√
	Step of presentation	×	×	×	×	×
Pharmaceutical	Reporting period	√	√	×	√	√
	Method of depreciation	×	×	×	×	×
	Inventory valuation method	×	×	×	×	×
	Asset valuation method	×	×	×	×	×
	Steps of presentation	×	×	×	×	×

Source(s): Based on function tables