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Analyzing an agribusiness statement of cash flows

Author

Listed:
  • Daryl Burckel

    (School of Accountancy, Mississippi State University)

  • Michael P. Watters

    (Department of Accounting & Business Computer Systems, New Mexico State University)

  • Zoel W. Daughtrey

    (School of Accountancy, Mississippi State University)

Abstract

Recently, the Farm Financial Standards Task Force (FFSTF) released its recommendations regarding preferable external financial reporting practices for agricultural entities. The FFSTF recommended that farm financial statements should basically follow the format of financial statements prepared in accordance with generally accepted accounting principles. Specifically, with respect to the preparation of a statement of cash flows, the FFSTF recommended that the framework established by Statement of Financial Accounting Standard (SFAS) NO. 95 should be adhered to by agricultural entities. This article explains and discusses the requirements of SFAS No. 95 as it pertains to agricultural entities and provides a framework for analyzing a typical agribusiness SCF.

Suggested Citation

  • Daryl Burckel & Michael P. Watters & Zoel W. Daughtrey, 1991. "Analyzing an agribusiness statement of cash flows," Agribusiness, John Wiley & Sons, Ltd., vol. 7(4), pages 389-400.
    • Handle: RePEc:wly:agribz:v:7:y:1991:i:4:p:389-400
    DOI: 10.1002/1520-6297(199107)7:4<389::AID-AGR2720070407>3.0.CO;2-V
    as

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