Joint FASB/IASB Educational Meeting - Friday October 11, 2024

The Boards will discuss:
1. Presentation and Disclosure
a. Disaggregation—Income Statement Expenses (FASB)
b. Statement of Cash Flows (FASB/IASB)
2. Intangibles
a. Research Projects (FASB/IASB)
b. Software Costs (FASB)
3. Accounting for Sustainability-related Matters in the Financial Statements
a. Power Purchase Agreements (IASB)
b. Definition of a Derivative (FASB)
c. Climate-related Risks and Other Uncertainties in the Financial Statements (IASB)
d. Environmental Credit Programs/Pollutant Pricing Mechanisms (FASB/ IASB)
4. Post-implementation Reviews
a. Revenue Recognition (FASB/IASB)
b. Leases (FASB/IASB)
5. Other Projects
a. Rate-regulated Activities (IASB)
b. Business Combinations—Disclosures, Goodwill and Impairment (IASB)
c. Equity Method (IASB)
d. Purchased Financial Assets under CECL (FASB)
e. Government Grants (FASB)
f. Key Performance Indicators (FASB)
g. Improvements to Income Tax Disclosures (FASB)
6. Emerging Issues and Any Other Business.