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Roundtable Consultation: AcSB Exposure Draft on Agriculture

September 25, 2018 @ 9:30 am - 11:00 am

September 25, 2018  

In July 2018, the Accounting Standards Board (AcSB) released an exposure draft “Agriculture” and is seeking stakeholder input on this proposed new standard.

Currently, there is a significant diversity in practice regarding the accounting for biological assets.  The AcSB has been informed that this diversity is causing significant problems for a number of stakeholders – primarily financial statement users.

Issues to be addressed by the new standard include:

  • when a biological asset should be recognized;
  • how it should be measured on initial recognition;
  • how it should be measured in subsequent periods;
  • how agricultural produce should be accounted for; and
  • what disclosures should be required.

A roundtable consultation provides stakeholders with an opportunity to provide their opinions directly with the standard setters.  Participants are expected to have reviewed the pre-reading materials and be prepared to share their opinions.  Roundtables are not PD, however, would be eligible for verifiable CPD, as appropriate.


Date – Tuesday, September 25, 2018

Time – 930AM to 1100AM

Location – Abbotsford, BC

CPD – 1.5 CPD hours

Register Today!

Complete the registration form to attend the roundtable.

Exposure Draft

Download the Accounting Standards Board (AcSB) issued its Exposure Draft, “Agriculture.”

Your input is critical to helping determine if changes to the proposals are necessary prior to finalizing the standard.

Take advantage of this opportunity to provide your views directly to senior AcSB representatives in an open forum discussion.


September 25, 2018
9:30 am - 11:00 am
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