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An empirical examination of financial accounting principles for agricultural producers: The case of preproductive costs of perennial fruit and nut crops

机译：对农业生产者财务会计原则的实证研究：多年生水果和坚果作物的生产前成本案例

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摘要

In recognition of the diverse accounting practices employed in the agricultural industry, the AICPA issued two documents to address this issue. In 1985, the Accounting Standards Division issued Statement of Position 85-3 "Accounting by Agricultural Producers and Agricultural Cooperatives," and in 1987, the Agribusiness Special Committee issued the Audit and Accounting Guide, "Audits of Agricultural Producers and Agricultural Cooperatives." In addition, the American Bankers Association issued recommendations in 1990 concerning farm financial reporting. A goal of these documents was to increase the standardization of farm financial statements according to generally accepted accounting principles.;The abstract nature of the guidelines applicable to the preproductive costs of perennial fruit and nut crops allows for various interpretations and applications of these guidelines from both a financial and tax accounting perspective. The objective of this study was to identify and document accounting practices employed in the agricultural industry to further the standardization of financial statements prepared in conformity with generally accepted accounting principles, and to clarify the parameters for income tax reporting purposes.;To accomplish this objective, a survey instrument was developed to identify the manner in which accounting practitioners interpret and apply the accounting guidelines. The survey sample was drawn from CPAs (1) who practice in a state that produces a significant fruit and nut crop, (2) who are members of the AICPA, and (3) whose AICPA membership profile indicates that they are employed in public accounting or industry and report an interest in agriculture.;The findings of the study indicate that a significant level of diversity exists not only among the responses given by the respondents, but also between their responses and the accounting guidelines. These findings have implications for the authoritative groups that establish accounting guidelines for the agricultural industry and the users of agricultural financial statements. Recommendations are made concerning the need to revise the accounting guidelines to explicitly define acceptable accounting parameters applicable to perennial fruit and nut production.
机译：为了认识到农业中采用的多种会计惯例，AICPA发行了两份文件来解决这一问题。 1985年，会计准则司发布了立场声明85-3“农业生产者和农业合作社的会计”，1987年，农业综合企业特别委员会发布了审计和会计指南“农业生产者和农业合作社的审计”。此外，美国银行家协会在1990年发布了有关农场财务报告的建议。这些文件的目标是根据公认的会计原则提高农场财务报表的标准化。适用于多年生水果和坚果作物生产成本的准则的抽象性质允许对这两种准则进行各种解释和应用财务和税务会计的角度。这项研究的目的是识别和记录农业行业采用的会计惯例，以进一步按照公认会计准则编制财务报表的标准化，并澄清用于所得税报告目的的参数。开发了一种调查工具，以识别会计从业人员解释和应用会计准则的方式。该调查样本来自于注册会计师（1）从事水果和坚果类作物丰产的州;（2）是AICPA的成员;（3）其AICPA成员资格表明他们在公共会计中受雇研究结果表明，不仅在受访者的回答之间，而且在他们的回答和会计准则之间，存在着很大程度的多样性。这些发现对为农业行业和农业财务报表使用者建立会计准则的权威团体具有重要意义。针对需要修订会计准则以明确定义适用于常年水果和坚果生产的可接受会计参数的建议。

著录项

  • 作者

    Varnon, Anthony Wayne.;

  • 作者单位

    Mississippi State University.;

  • 授予单位 Mississippi State University.;
  • 学科 Accounting.;Agricultural economics.
  • 学位 D.B.A.
  • 年度 1990
  • 页码 166 p.
  • 总页数 166
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

  • 入库时间 2022-08-17 11:50:33

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