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This paper surveys the key issues involved in full cost accounting for agriculture in Canada. The paper starts with a definition of what full cost accounting is, and discusses why one would want to do it. It then discusses the many conceptual issues associated with full cost accounting of agriculture. This leads to a discussion of the various methods used to value actions that do not pass directly through markets. There is then a brief discussion of some of the methodological issues that full cost accounting must address. The last section details the approaches and results of valuation studies relevant to agriculture.