Service (ERS). Design/methodology/approach – The current methods for accessing the ARMS data are described. Several accounting … the data that are already available, consider the accounting items of extraordinary income, inventory valuations, and …

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 the Agricultural Resource Management Survey (ARMS) questionnaire, several …

focuses on one of the areas that link accounting to entrepreneurial taxation in Spain: the balance sheets regularization and … have not been renewed, being possible that they simply become a good example of tax accounting history in Spain. Situations … of inflation and the concealment of corporate assets prevent accounting information from painting a faithful picture. In …