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Discussion Paper – Agriculture

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Dec 18, 2015

On December 18, 2015, the Accounting Standards Board (AcSB) issued a Discussion Paper that considers issues in accounting for biological assets and agricultural produce. Stakeholders are encouraged to submit their comments by May 19, 2016.

This Discussion Paper aims to obtain broad input from stakeholders, in particular, those involved in the agricultural sector. This input will assist the AcSB in deciding whether to develop authoritative guidance, either by developing a new standard or amending existing standards, on accounting for biological assets and agricultural produce by private enterprises and, if so, the issues to be addressed and how they could be addressed.

The AcSB will consider the input received in response to this Discussion Paper and decide whether to continue this project to develop authoritative guidance. If the AcSB decides to proceed, then it will develop an exposure draft of proposed changes to accounting standards for private enterprises for public comment, in accordance with its due process.

Download the Discussion Paper from the AcSB's Web site.

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