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Using sector financial statements and ARMS data to prepare statements of owner equity and cash flows for the agricultural sector
Barnard, Freddie L.; Nordquist, Dale W. - In: Agricultural Finance Review 72 (2012) July, pp. 273-285
Purpose – The purpose of this paper is to discuss the feasibility of preparing a statement of owner equity (SOE) and statement of cash flows (SOCF) for the agricultural sector. Also, the use of the Agricultural Resource Management Survey (ARMS) to collect data needed to supplement the US farm...
Persistent link: https://www.econbiz.de/10010561117
Cover Image
Using sector financial statements and ARMS data to prepare statements of owner equity and cash flows for the agricultural sector
Barnard, Freddie L.; Nordquist, Dale W. - In: Agricultural Finance Review 72 (2012) 2, pp. 273-285
Purpose – The purpose of this paper is to discuss the feasibility of preparing a statement of owner equity (SOE) and statement of cash flows (SOCF) for the agricultural sector. Also, the use of the Agricultural Resource Management Survey (ARMS) to collect data needed to supplement the US farm...
Persistent link: https://www.econbiz.de/10014667150