Constant Dollar Financial Statements

Joseph A. Atwood

Review of Agricultural Economics, 1993, vol. 15, issue 1, 157-166

Abstract: Nominally-based financial statements are often incomplete measures of economic performance during periods of inflation. Constant dollar financial statements provide valuable supplemental information. However, accurate constant dollar performance measures such as income from farm operations (as opposed to capital gains) cannot be obtained by merely deflating the corresponding nominal performance measures. Procedures are presented that explicitly separate the effects of inflation, capital gains, and operations income upon the constant dollar financial position of the firm across time.

Date: 1993
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