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Agriculture - PEAC

Date recorded:

At its meeting on October 6, 2016, the PEAC received a summary of the feedback received on the AcSB’s Discussion Paper, “Agriculture,” issued in December 2015.  The Committee discussed the following issues raised by stakeholders through comment letters and roundtable discussions: (i) Project Scope – Purchased Agricultural Produce; (ii) Recognition – Unharvested Crops, (iii) Measurement – Underlying Principle; (iv) Measurement – Unharvested Crops at Cost; (v) Measurement – Bearer Animals at Cost; (vi) Measurement – Change in Use; and (vii) Other Items. They agreed that they warranted further consideration by the AcSB.

Review the meeting notes.

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