Pro forma financial performance evaluation of agricultural producers is an important issue for lenders, internal management and policy makers. Lenders strive to improve their credit risk management. Internal management is interested in understanding the financial impacts of alternative strategic...

It is widely accepted that net farmincome reported on an accrual-adjustedincome statement is a moreappropriate profitability measurethan net farm income reported onSchedule F of the federal tax return,which is prepared using cash basisaccounting. However, a commonpractice among agricultural...

This paper provides a comparison between grain farms in Ontario and Illinois. The intent is to focus on how the two regions compare, economically, and how government programs in each region differ and affect asset valuations. In general the results indicate that the two economies move in tandem...