BRAZIILIAN FARM FINANCIAL STATEMENTS: A NEED FOR STANDARDIZATION
ZILDA PAES DE BARROS MATTOS
Abstract
There is an apparent increasing demand of Brazilian farmers for farm financial analyses. However, existing models do not seem to be properly defined for those purposes. This paper discusses altemative structures proposed by Santos (1991) for two of the most important farm financial statements: Balance Sheet and Income Statement. The traditional structures of non-agricultural firms are used as references. The results show that despite the differences, the sta.tements presented by that author can be easily compared to the ones used by non-agricultural finns. ln this sense, the study can be considered a step towards standardization of Brazilil\n farm financial statements.
Keywords
Referências
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Submetido em:
18/12/1992
Aceito em:
17/05/1993
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