An Accounting Model for Brazilian Farmers: a Proposal

Zilda Paes de Barros Mattos and Maria Raquel S. Monteiro dos Santos

No 346138, 8th Congress, New Zealand, 4-9 February 1991 from International Farm Management Association

Abstract: The objective of this paper was to develop an agricultural accounting model for Brazilian farmers. Existing models of the most important Brazilian institutions working with farmers were revised with respect to the main components of an accounting system. The model developed is an attempt to bring these existing models closer to traditional accounting. In order to be useful for farm business analyses, however, the system developed did not follow some of the generally accepted accounting principles such as the use of historical values for asset valuation.

Keywords: Agricultural; Finance (search for similar items in EconPapers)
Pages: 12
Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ags:ifma91:346138

DOI: 10.22004/ag.econ.346138

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