The IASB will hold a joint educational meeting with the FASB on 11 October 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s and FASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
The following topics are on the agenda:
Presentation and disclosure: The FASB will provide an update on the disaggregation project and both boards will provide an update on their respective project on the statement of cash flows.
Intangibles: The boards will discuss the progress of their respective research projects on intangible assets and the FASB’s project on software costs.
Accounting for sustainability-related matters in the financial statements: The boards will discuss power purchase agreements, definition of a derivative, climate-related and other uncertainties in the financial statements, environmental credit
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