IASB/FASB presentation at 2015 AAA annual meeting

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

11 Aug 2015

On 9 August 2015, at the American Accounting Association (AAA) annual meeting in Chicago, IL, IASB member Mary Tokar and FASB member Tom Linsmeier 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 website:

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

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

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