Contents -- Preface -- Executive summary -- Abstract -- Introduction -- Farm Forestry as Socio-Economic and Political Issue -- Farm Forestry Accounting Networks -- Farm forestry enterprises -- Accounting networks -- Issues to be addressed -- MOSEFA Concerted Action -- The Purpose of the Guidelines -- Objectives and Framework of Accountancy Data Networks -- The Concept of Farm Forestry -- Overview of Information Needs -- Prospects for Extending EU-FADN to Forestry -- Alternative Methodologies -- Summary -- Creating the Sample -- Information on the Population of Farm Forests -- Developing a Sampling Frame -- Sampling Techniques -- Questions of Accuracy, Validity, Reliability and Representation -- Organisational Arrangements -- Policy Tools for Encouraging Participation -- Data Collection and Data Processing -- Questions of Tax Secrecy and Data Protection -- Accounting of Socio-Economic Variables -- Monetary Information -- Financial accounting -- Accounting of changes in forestry assets -- Cost accounting -- Management accounting -- Non-Monetary Information -- Accounting for Forest Services -- Accounting of Total Economy of Farm -- Outline of a Database System -- Initiating a Database -- A Farm Forestry Database for Monitoring Costs and Revenues -- Database Management -- Output -- Results at the Level of the Enterprise -- Averages and Statistical Inferences -- Scientific Significance of Results -- Prospects for International Comparability and Harmonisation -- Previous Attempts for International Comparisons -- Links to and Relations with Other Statistics -- Standardisation vs. Harmonisation -- Summary and Conclusions -- Why Guidelines? -- How to Establish a Monitoring System? -- What Information Monitoring System Can Provide? -- References -- Glossary.