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Private Enterprise Advisory Committee Meeting Notes – October 6, 2016

Start date:

End date:

Location: Toronto

On November 22, 2016, the Accounting Standards Board released the meeting notes of discussions held by its Private Enterprise Advisory Committee on October 6, 2016.

The following topics were discussed:

  • Agriculture
    • Project Scope – Purchased Agricultural Produce
    • Recognition – Unharvested Crops
    • Measurement – Underlying Principle
    • Measurement – Unharvested Crops at Cost
    • Measurement – Bearer Animals at Cost
    • Measurement – Change in Use
    • Other Items

Review the meeting notes.

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