CPE Session 22: Sunday, August 3, 8:00 AM – 11:30 AM

FASB/IASB Update – Part 1

(Accounting - Update)

Description/Objectives:
Parts I and II are joint FASB/IASB workshops to update participants on the current status of major projects on the two boards’ agendas. Topics likely to be included in Part I in the morning are: Conceptual Framework, Financial Statement Presentation, and Leases. Topics likely to be included in Part II in the afternoon are: Business Combinations, Financial Instruments, Revenue, and recent SEC actions. Other topics likely to be covered during the day are Consolidations, Insurance Contracts, Liabilities and Equity, Non-financial Liabilities, and Pensions. The workshop will include interactive dialogue between presenters and participants.

Presenters:
Mary E. Barth, Stanford University
Thomas J. Linsmeier, Financial Accounting Standards Board

Note: CPE fields of study are in parentheses