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The International Accounting Standards Board (IASB) held a joint meeting with the Financial Accounting Standards Board (FASB) on 21 June 2024.
Topics discussed include:
Work plan overview
- IASB work plan update
Research and standard-setting
- Dynamic Risk Management
- Post-implementation Review of IFRS 16 Leases
- Pollutant Pricing Mechanisms
- Equity Method
- Management Commentary
Maintenance and consistent application
- Provisions—Targeted Improvements
Projects discussed at the joint IASB–FASB meeting
- Post-implementation reviews of revenue standards and leases standards
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