New opportunities for farm accounting
指出农业部门会计实践薄弱，现有通用会计规则不适用，提出FADN和PIASA可改善欧洲农场会计使用，并基于实证数据建议调整FADN程序。
There is a gap between the importance given to accounting and the low level of bookkeeping and accounting practice in the agricultural sector.Current general accounting rules do not adapt very well to the particularities of farming and are difficult and expensive to implement.The Farm Accountancy Data Network (FADN) and IASC's Proposed International Accounting Standard on Agriculture (PIASA) could be key elements to improve the use of accounting in European farms.The PIASA provides a strong conceptual framework but might need further instruments for its implementation in practice.FADN is an experienced network that has elaborated very detailed farm accounting procedures.Empirical data indicate that current FADN reports are already considered useful by farmers for different purposes.Some changes in the FADN procedures are suggested, while some aspects of FADN are worthwhile for the future IAS on agriculture.