Charles Moss – författare

This textbook integrates financial economics and management in the area of agricultural finance. The presentation of financial economics discusses how the credit needs of farmer/borrowers are met by depositors through commercial banks. The financial management content presents methods used to make farm financial decisions including farm accounting, capital budgeting, and the analysis of risk.The textbook begins by developing the farm financial market focusing primarily on the market for debt. Next, the textbook presents an overview of accounting concepts important for the credit market. The accounting section provides a detailed discussion of the Farm Financial Standards Council’s suggestions for agricultural financial statements. Following the financial accounting, the book presents the use of ratio analysis applied to the farm firm. Next, the text describes capital budgeting followed by an introduction to risk analysis. Finally, the book presents the effect of debt decisions on the farm firm. In addition to the primary topics, the textbook includes a discussion of agricultural banking and monetary policy and an analysis of the choice of historical cost and market valued accounting methodologies on the farm debt decision.

This textbook integrates financial economics and management in the area of agricultural finance. The presentation of financial economics discusses how the credit needs of farmer/borrowers are met by depositors through commercial banks. The financial management content presents methods used to make farm financial decisions including farm accounting, capital budgeting, and the analysis of risk.The textbook begins by developing the farm financial market focusing primarily on the market for debt. Next, the textbook presents an overview of accounting concepts important for the credit market. The accounting section provides a detailed discussion of the Farm Financial Standards Council’s suggestions for agricultural financial statements. Following the financial accounting, the book presents the use of ratio analysis applied to the farm firm. Next, the text describes capital budgeting followed by an introduction to risk analysis. Finally, the book presents the effect of debt decisions on the farm firm. In addition to the primary topics, the textbook includes a discussion of agricultural banking and monetary policy and an analysis of the choice of historical cost and market valued accounting methodologies on the farm debt decision.

Of immeasurable value to lenders, agricultural economists, and a host of agribusinesses this unique volume brings together leading farmland authorities in the United States and Canada to examine the economic determinants of land value and the consequences of change in land values. As the most basic factor of production in the agricultural enterprise, farmland dominates the agricultural balance sheet, accounting for an average of 70% of all agricultural assets. The authors of this timely book provide expert analysis and review of this subject.

Costing billions of dollars annually, international trade in agricultural products is impactful and influenced by several factors, including climate change, food policy, and government legislation. The third edition of Agricultural Policy, Agribusiness, and Rent-Seeking Behaviour provides comprehensive economic analyses of the policies that affect agriculture and agribusiness in Canada and the United States.Looking at current agricultural policies, the third edition includes new chapters on food pyramids, climate change, and GMOs, while also highlighting the effect of international policies on Canadian trade, including the problematic US ethanol policy. The new edition addresses current issues, including how the COVID-19 pandemic has negatively affected agricultural value chains and played a hand in the ongoing growth in opioid use. Including a number of key findings, and discussing current debates on topics including foreign ownership of Canadian farmland, Agricultural Policy, Agribusiness, and Rent-Seeking Behaviour will appeal to students in agricultural economics and policy, as well as policymakers, agricultural firms, energy companies, and readers wishing to reduce their nation’s carbon footprint.