Mix beef, garlic, 2 tbsp (30 mL) of the soy sauce, brown sugar, ginger, vinegar and salt. Let stand 10 min. Meanwhile, cook rice according to package instructions.
Cook beef mixture in large non-stick skillet 10 min., breaking up into small pieces with back of spoon, until no longer pink. Add mushrooms. Cook, stirring occasionally, 5 min. or until mushrooms are tender. Keep warm.
Meanwhile, steam carrots in steamer basket over saucepan of simmering water, about 4 min., or until slightly softened. Push to one side of steamer; add spinach to other side. Steam 2 min. or until spinach is wilted. (Or cook carrots and spinach in skillet with a splash of water until veggies are slightly softened.) Set aside.
Heat vegetable oil in large non-stick skillet over medium-low heat. Crack eggs into skillet and cook about 5 min. or until whites are set and yolks are desired doneness. Divide rice into 4 warmed bowls. Top with beef mixture, carrots and spinach. Stir together remaining 1 tbsp (15 mL) soy sauce and the sesame oil. Drizzle over vegetables. Top each bowl with an egg. Sprinkle with sesame seeds to serve.
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