Note 1 - Basis of Presentation

9 Months Ended

Sep. 30, 2017

Notes to Financial Statements

Organization Consolidation and Presentation of Financial Statements Liquidity Disclosure [Text Block]

1. BASIS OF PRESENTATION

The accompanying interim unaudited condensed consolidated financial statements have been prepared by Maui Land

& Pineapple Company, Inc. (together with its subsidiaries, the “Company”) in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information that are consistent in all material respects with those applied in the Company’s Annual Report on Form

10

-K for the fiscal year ended

December 31, 2016,

and pursuant to the instructions to Form

10

-Q and Article

8

promulgated by Regulation S-

X

of the Securities and Exchange Commission (SEC). Accordingly, they do

not

include all of the information and notes to financial statements required by GAAP for complete financial statements. In the opinion of management, the accompanying condensed consolidated financial statements contain all normal and recurring adjustments necessary to fairly present the Company’s financial position, results of operations and cash flows for the interim periods ended

September 30, 2017

and

2016.

The condensed consolidated financial statements and notes should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Form

10

-K for the fiscal year ended

December 31, 2016.