American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

CPE Session 26

FASB/IASB Update - Part I

Sponsored By: Financial Accounting and Reporting

Presented By:

Thomas J. Linsmeier, Financial Accounting Standards Board
Patricia McConnell, International Accounting Standards Board

Description: 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 (subject to changes to include developments that occur between now and the annual meeting) are: Conceptual Framework, Financial Statement Presentation, Revenue, and Leases. Topics likely to be included in Part II in the afternoon are: Financial Instruments, Fair Value Measurement, Consolidations, and Derecognition. Other topics likely to be included are Insurance Contracts, Emission Trading Schemes, Joint Ventures and Post-employment Benefits. The workshop will include interactive dialogue between presenters and participants.

Field of Study: Accounting
Program Level: Update
Method of Delivery: Group — Live

Intended Audience: Intended audience includes all attendees at the AAA annual meeting, particularly those who are engaged in researching and teaching current financial reporting topics in the United States and internationally.

Format/Structure: The presenters will update the workshop participants on activities occurring in the past year at the FASB and IASB, including project updates, convergence efforts, and other key initiatives. The workshop will include interactive dialogue between presenters and participants.

Learning Objective: Acquire knowledge about recent and future FASB and IASB activities, including project updates, convergence efforts, and other strategic initiatives relating to the future of financial reporting.

Prerequisites: None.

Advanced Preparation Required: None.

 

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