USA has set this standard and the companies submit their annual and quarterly reports under the US accounting standard namely US GAAP. US GAAP is considered important because its sets the basic principal and standards under which the accounting department of the company can operate. It also set the standards and a regulation which helps the company keep its reporting standards simple. (Kohlbergs)
At NEXT, cash is at high sustainable levels, but it will have tendency to erode in years after the product is launched. The main reason for this is the idle cash which is not generating returns and excess capital investments in 2013-2014. This is based on the assumption that company will be in expansion mode in those years. Cash flow levels are at healthy and sustainable positions and the wealth will be created if company can launch further products in the next two years. The numbers are based on some critical assumptions and are subject to change, given the way market conceive the product made by NEXT. (California State Publications, 2011)
The company hopes to drive comparable-store sales by focusing on local market share positions as it continues the expansion of its supercenter format. Operating about 985 million square feet globally, the company historically grew square footage at least 8% annually. In the third quarter of FY 07, the company outlined a plan to refocus new store expansion on maximizing returns on invested capital rather than trying to maintain an 8% square footage growth target. As a result, the company expected U.K square footage growth to moderate. In FY 12, the company plans to slow square footage growth in the domestic market while accelerating growth internationally.
美国这个标准，公司根据美国会计标准，即美国通用会计准则提交的年度和季度报告。美国公认会计准则被认为是重要的，因为它的设置基本的本金和标准下，该公司的会计部门可以运作。它还设置的标准和规定，这有助于该公司保持其申报标准简单。 （Kohlbergs）
在NeXT，现金是在可持续的水平高，但产品推出后，将有倾向侵蚀多年。这是最主要的原因不产生回报和过剩资本投资在2013-2014年的闲置现金。这是基于这样的假设，在那些年里，公司将在扩展模式。现金流量水平在健康和可持续的位置和财富将被创建，如果公司能够在未来两年推出更多的产品。这些数字是基于一些重要假设，如有变更，市场的方式受孕制造下一步。 （加利福尼亚州，2011）
该公司希望通过专注于当地市场份额的位置，因为它继续扩大其市郊格式驱动可比店面销售。在全球约9.85亿平方英尺，经营，该公司历史上增长平方尺每年至少8％。在07财政年度第三季度，该公司概述新店扩张计划，重新调整投资资本回报最大化，而不是试图维持平方尺的增长目标8％。因此，该公司预计英国平方尺至中度增长。在2012财年，该公司计划在国内市场的同时加速增长，国际平方尺增长放缓。
