sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common …, and those recently proposed by the International Accounting Standards Committee's Steering Committee on Agriculture in its … to become the starting point for a European accounting standard on agriculture …

Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived … for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are …