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Agriculture Advisory Group Meeting Notes – May 8 and 24, 2017

Start date:

End date:

Location: Toronto

On August 24, 2017, the Accounting Standards Board released a summary of the Group’s discussions.

The following topics were discussed:

  • Terms of Reference and Statement of Operating Procedures
  • Education Session
  • Definitions and Scope
    • Government Grants, Land and Quotas
    • Grain Elevators and Related Hedges
    • Purchased and Grown Agricultural Produce
    • Aquaculture
    • Productive Biological Assets and Agricultural Inventories
  • Measurement
    • Type of Current Value
    • Conditions for Current Value
    • Accounting Policy Choice for Measurement of Unharvested Crops
    • Grown/Self-produced Inputs
    • Close to Harvest
    • Accounting Policy Choice for Measurement of Productive Biological Assets
    • Amortization
    • Rebuttable Presumption
    • Deemed Cost
    • Culling

Review the meeting notes on the AcSB's Web site.

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