Farm financial reporting

Doug Barney and Judith Cassidy

American Bankers Association, 1993, vol. 06, issue 3

Abstract: The Farm Financial Standards Task Force has developed "Recommendations of the Farm Financial Standards Task Force" to guide agrilenders in evaluating borrowers' financial stability. A survey of 131 ag loan officers found that most support the use of the "Recommendations," although they think some of the accounting concepts used will need to be explained to borrowers. Respondents are most familiar with these "Recommendations" concepts: market value balance sheets, historical cost balance sheets, current ratios, working capital ratios, and debt to assets ratios.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Date: 1993
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