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- Depreciation
- Depreciation, which is the allocation of the expense that reflects the "using up" of capital assets employed by the entity, is subject to a number of different calculation approaches. Conceptually, this allocation is done over the useful life of the asset in a "systematic and rational" manner. Any difference between...
- White papers 2003-01-01
- Financial Statement Formats
- The issues related to financial statement format are included in the discussion of specific types of accounts and transactions in the remainder of the Report, the general background and overall format issues are summarized in this section. The article explains various formats used for financial statements: Balance Sheet, Income Statement,...
- White papers 2003-01-01
- Valuation Methods
- The selection of appropriate valuation methods has been the subject of extended debate over the last few years and will probably continue to be for many years to come. The fact is, in almost all cases, a balance sheet will be prepared utilizing a variety of valuation methods—the selection is...
- White papers 2003-01-01
- Treatment Of Inventory Items (Other Than Breeding Livestock)
- The article is about the treatment of inventory items other than breeding livestock involving two separate issues. The first issue is how purchased inventories should be valued. The second issue is where the adjustments for changes in the amount/value of inventories should be shown on the income statement. The foregoing...
- White papers 2003-01-01
- Gross Revenue vs. Value Of Farm Production
- The Value of Farm Production approach is widely used in certain parts of the country and with certain types of operations and not used at all in other regions. VFP is a term that is unique to farm earnings statements. Gross Revenue approach for presenting the income statement should and...
- White papers 2003-01-01
- Net Farm Income
- Net Farm Income NFI is probably the most critical measurement found on the income statement. It is designed to provide key information about the results of operating activities over a period of time. The article includes the discussion about unique characteristics of family operated farms.
- White papers 2003-01-01
- Disclosure By Notes
- Financial statements of agricultural producers are the central features of financial disclosure. However, for those financial statements to be meaningful and useful for analysis, additional information will almost always be necessary. A little extra time spent completing the note disclosure will save time when evaluating new capital investment opportunities or...
- White papers 2003-01-01
- Areas of Departure From GAAP
- The article is about the areas of departure from GAAP. GAAP requires that the business balance sheet be prepared using cost information for capital assets. Market value data may be submitted as supplementary information upon which a CPA would not generally express an opinion as to fairness of presentation. About...
- White papers 2003-01-01
Additional Resources
- Dubai's Debt Troubles: Beginning of the Next Leg Down?
- Most of us have heard that Dubai World is asking for a six month delay in paying back its debt. The debt was supposedly backed by the Dubai government, so Standard & Poor's considers this a default of the Dubai government . Dubai...
- News items 2009-11-29
- Dubai's Debt Troubles: Beginning of the Next Leg Down?
- Most of us have heard that Dubai World is asking for a six month delay in paying back its debt. The debt was supposedly backed by the Dubai government, so Standard & Poor's considers this a default of the Dubai government . Dubai...
- News items 2009-12-01
- Bunge Ltd. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you Miss Fouse. [Operator Instructions]. And our first question comes from Christine Mccracken, Cleveland Research. Christine Mccracken – Cleveland Research Good morning. Alberto Weisser – Chairman and Chief Executive Officer Good morning, Christine. Christine Mccracken – Cleveland Research Congratulations...
- Earnings calls 2007-10-25
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