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Guidelines
Today’s business environment in agriculture is becoming increasingly complex. Producers
need to process large amounts of information from a variety of sources in order to operate efficiently and effectively. The accounting systems that farmers and ranchers employ must generate information for external reporting to creditors, government agencies and others. In addition, accurate meaningful information is required for internal use in order to make good business decisions.
The Farm Financial Standards Council offers two sets of Guidelines to aid producers in
capturing this information, preparing reports and performing financial analysis in a uniform
manner. These Guidelines are not static, but are subject to ongoing updating and review in the context of continual monitoring of financial issues that are relevant to agriculture.
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