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Accounting for complex entities: implications for ARMS

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Author Info

  • Charles B. Moss
  • Danny A. Klinefelter

Abstract

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 goals of data collection for policy analysis to draw conclusions about the applicability of accounting pronouncements. Findings – Historically, the financial data collected in ARMS were based on financial accounting standards which were adequate for most purposes. However, this study develops the fact that many of these financial accounting standards were created to provide information for equity market transactions. The complexities of accounting for consolidations will provide valuable information, but implementing these standards will require accounting sophistication that is not prevalent in agriculture. Originality/value – By drawing accounting theory together with the targeted use of data, this study offers guidelines to improve the data quality for a growing complex US agriculture.

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Bibliographic Info

Article provided by Emerald Group Publishing in its journal Agricultural Finance Review.

Volume (Year): 72 (2012)
Issue (Month): 2 (July)
Pages: 201-209

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Handle: RePEc:eme:afrpps:v:72:y:2012:i:2:p:201-209

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Web page: http://www.emeraldinsight.com

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Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
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Web: http://www.emeraldinsight.com/afr.htm

Related research

Keywords: Accounting; Accounting for consolidations; Accounting Principles Board Opinion 16; Agriculture; Generally Accepted Accounting Principles (GAAP); United States of America;

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Cited by:
  1. Paul N. Ellinger & Bruce L. Ahrendsen & Charles B. Moss, 2012. "Balance sheet and income statement issues in ARMS," Agricultural Finance Review, Emerald Group Publishing, vol. 72(2), pages 247-253, July.

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