The PACIOLI Network explores the need for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI 13 was held in Hardingasete, near Bergen, Norway, in June 2005. The theme of the workshop focussed on farm diversification, rural business and intra-generational transfer of farms. This workshop report presents the papers.