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Accounting for complex entities: implications for ARMS
Moss, Charles B.; Klinefelter, Danny A.; Gunderson, … - In: Agricultural Finance Review 72 (2012) 2, pp. 201-209
Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the...
Persistent link: https://www.econbiz.de/10014667143
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Balance sheet and income statement issues in ARMS
Ellinger, Paul N.; Ahrendsen, Bruce L.; Moss, Charles B. - In: Agricultural Finance Review 72 (2012) 2, pp. 247-253
Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...
Persistent link: https://www.econbiz.de/10014667147
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Reporting and usability of ARMS income and balance sheet data
Wilson, Christine A.; Moss, Charles B.; Brown, D. Scott - In: Agricultural Finance Review 72 (2012) 2, pp. 286-293
Purpose – The purpose of this research is to examine the usability and communication methods of the Agricultural Resource Management Survey (ARMS) data. Recommendations for improving access and usability are proposed to Economic Research Service (ERS). Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10014667151
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Accounting for complex entities : implications for ARMS
Moss, Charles B.; Klinefelter, Danny A.; Gunderson, … - In: Agricultural finance review 72 (2012) 2, pp. 201-209
Persistent link: https://www.econbiz.de/10009658599
Cover Image
Accounting for complex entities: implications for ARMS
Moss, Charles B.; Klinefelter, Danny A. - In: Agricultural Finance Review 72 (2012) July, pp. 201-209
Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the...
Persistent link: https://www.econbiz.de/10010561122
Cover Image
Reporting and usability of ARMS income and balance sheet data
Wilson, Christine A.; Moss, Charles B.; Brown, D. Scott - In: Agricultural Finance Review 72 (2012) July, pp. 286-293
Purpose – The purpose of this research is to examine the usability and communication methods of the Agricultural Resource Management Survey (ARMS) data. Recommendations for improving access and usability are proposed to Economic Research Service (ERS). Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10010561124
Cover Image
Balance sheet and income statement issues in ARMS
Ellinger, Paul N.; Ahrendsen, Bruce L.; Moss, Charles B. - In: Agricultural Finance Review 72 (2012) July, pp. 247-253
Purpose – The purpose of this research is to analyze possible implications of the economic measures presented in the balance sheet and income statement of the farm firm. Design/methodology/approach – Accounting principles and the users of accounting information are studied. From a review of...
Persistent link: https://www.econbiz.de/10010561126
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Keeping ARMS relevant: increasing its usability
Blank, Steven C.; Klinefelter, Danny - In: Agricultural Finance Review 72 (2012) 2, pp. 222-232
Purpose – The Agricultural Resource Management Survey (ARMS) conducted annually by the USDA's Economic Research Service collects data on US agriculture, ranging from production practices to the financial condition of farm and ranch enterprises and the farm household. The purpose of this...
Persistent link: https://www.econbiz.de/10014667145