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An Accounting Model for Brazilian Farmers: a Proposal

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

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.

Suggested Citation

  • de Barros Mattos, Zilda Paes & dos Santos, Maria Raquel S. Monteiro, 1991. "An Accounting Model for Brazilian Farmers: a Proposal," 8th Congress, New Zealand, 4-9 February 1991 346138, International Farm Management Association.
    • Handle: RePEc:ags:ifma91:346138
    DOI: 10.22004/ag.econ.346138
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    Keywords

    Agricultural Finance;

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