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Comparing Canadian and U.S. agricultural financial reporting standards


Comparing Canadian and U.S. agricultural financial reporting standards



Canadian Journal of Agricultural Economics 40(4): 643-651



ISSN/ISBN: 0008-3976

DOI: 10.1111/j.1744-7976.1992.tb03725.x

In May 1992, separate studies on farm financial standards were completed by committees in both Canada and the USA. Financial reporting in accordance with these guidelines will be helpful to many in agriculture. Both the Recommendations of the Farm Financial Standards Task Force (RFFSTF) in the USA and the Farm Accounting Standardization Manual (FASM) in Canada recommend the presentation of four basic financial statements in accordance with generally accepted accounting principles.

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Accession: 002327832

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