As the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB), its US counterpart, review their joint priorities, they will be looking at scaling back or deferring proposals on which there is little agreement as to the best way forward.rnA prime example of this is the lASB's exposure draft on derecognition of financial assets. The IASB has been pursuing an approach based on the concept of control.
展开▼