Note 1 - Basis of Presentation

3 Months Ended

Mar. 31, 2021

Significant Accounting Policies [Text Block]

1.	BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated interim financial statements have been prepared by Maui Land & Pineapple Company, Inc. (together with its subsidiaries, collectively, the “Company”) in conformity with generally accepted accounting principles in the United States (“GAAP”) for interim financial information that are consistent in all material respects with those applied in the Company's Annual Report on Form

-K for the fiscal year ended

December 31, 2020,

and pursuant to the instructions to Form

-Q and Article

promulgated by Regulation S-

of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do

not

include all of the information and notes to the annual audited consolidated financial statements required by GAAP for complete financial statements. In the opinion of management, the accompanying unaudited condensed consolidated interim 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

March 31, 2021

and

2020.

The unaudited condensed consolidated interim financial statements and notes should be read in conjunction with the annual audited consolidated financial statements and notes thereto included in the Company's Form

-K for the fiscal year ended

December 31, 2020.