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FASB/IASB presentation at 2015 AAA annual meeting

  • FASB (US Financial Accounting Standards Board) Image
  • IASB (International Accounting Standards Board) Image

Aug 11, 2015

On August 9, 2015, at the American Accounting Association (AAA) annual meeting, FASB member Tom Linsmeier and IASB member Mary Tokar presented an update on the boards’ current joint projects.

The pre­sen­ters dis­cussed the back­ground, prin­ci­ples, and next steps of the boards’ joint pro­jects. Topics dis­cussed in­cluded:

  • Con­cep­tual frame­work.
  • Dis­clo­sure initiative/frame­work.
  • Fi­nan­cial in­stru­ments.
  • Leasing.
  • Not-for-profit financial statement presentation.
  • Performance reporting.
  • Revenue recog­ni­tion.
  • FASB agenda overview.
  • IASB agenda overview.

The Pow­er­Point slides are avail­able in two parts on the FASB’s Web site:

In ad­di­tion, Pow­er­Point slides are avail­able for the August 10, 2015, pre­sen­ta­tion on financial statements of not-for-profit entities and the August 11, 2015, presentation on FASB/IASB/SEC updates.

For more information about the meeting, see the AAA’s Web site.

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