The agriculture industry has several unique characteristics which are represented in the accounting. For example, depending on the type of crop grown, animal raised, and purpose for raising said animals, different accounting standards are implemented. Specifically, the revenue recognition aspect and inventory valuation methods can be substantially different than other industries depending on the agricultural assets involved. The organizational structure, such as being a sole proprietor or a member of a cooperative changes the accounting for agricultural activities as well.
For more in depth information on this and other FASB ASC topics, check out the following books.
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