Note 2 - Basis of Presentation	9 Months Ended
Sep. 30, 2017
Notes to Financial Statements
Basis of Accounting [Text Block]	Note 2. Basis of Presentation The unaudited condensed consolidated fin ancial statements of Avalon and related notes included herein have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted consistent with such rules and regulations. The accompanying unaudited condensed consolidated financial statements and related notes should be read in conjunction with the consolidated financial statements and related notes included in Avalon’s 2016 Annual Report to Shareholders. The unaudited condensed consolidated financial statements include the accounts of Avalon, its wholly owned subsidiaries and those companies in which Avalon has managerial control. All significant intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, these unaudited condensed consolidated financial statements include all adjustments, consisting of normal recurring adjustments, n ecessary for a fair presentation of the financial position of Avalon as of September 30, 2017, and the results of its operations and cash flows for the interim periods presented. The operating results for the interim periods are not necessarily indicativ e of the results to be expected for the full year. Presentation Revision During the quarter ended September 30, 2017, to comply with SEC Regulation S- X, Rule 5 - 03, the Company revised its presentation of net operating revenues and associated operating costs separately for all significant revenue types, consisting of our waste management services as well as food, beverage and merchandise sales and other golf operations, each within our golf and related operations segment in our unaudited Condensed Consolidated Statements of Operations. The Company determined that this revision is not material to any prior period and has reflected this revision in the unaudited Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2017 and 2016. This presentation did not affect total revenue, total costs and expenses, operating income (loss), net income (loss) or net income (loss) attributable to Avalon Holdings Corporation common shareholders.

Note

Basis of Presentation

The unaudited condensed consolidated fin

ancial statements of Avalon and related notes included herein have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted consistent with such rules and regulations. The accompanying unaudited condensed consolidated financial statements and related notes should be read in conjunction with the consolidated financial statements and related notes included in Avalon’s

2016

Annual Report to Shareholders.

The

unaudited condensed consolidated financial statements include the accounts of Avalon, its wholly owned subsidiaries and those companies in which Avalon has managerial control. All significant intercompany accounts and transactions have been eliminated in consolidation.

In the opinion of management, these unaudited condensed consolidated financial statements include all adjustments, consisting of normal recurring adjustments, n

ecessary for a fair presentation of the financial position of Avalon as of

September 30, 2017,

and the results of its operations and cash flows for the interim periods presented.

The operating results for the interim periods are

not

necessarily indicativ

e of the results to be expected for the full year.

Presentation Revision

During the quarter ended

September 30, 2017,

to comply with SEC Regulation S-

Rule

03,

the Company revised its presentation of net operating revenues and associated operating

costs separately for all significant revenue types, consisting of our waste management services as well as food, beverage and merchandise sales and other golf operations, each within our golf and related operations segment in our unaudited Condensed Consolidated Statements of Operations. The Company determined that this revision is

not

material to any prior period and has reflected this revision in the unaudited Condensed Consolidated Statements of Operations for the

three

and

nine

months ended

September 30, 2017

and

2016.

This presentation did

not

affect total revenue, total costs and expenses, operating income (loss), net income (loss) or net income (loss) attributable to Avalon Holdings Corporation common shareholders.