In: Accounting
The most recent FASB-IASB convergence projects include:
a. Leases, Research and Development, Revenue Recognition, and Fair Value Measurement.
b. Leases, Revenue Recognition, Fair Value Measurement, and Joint Ventures.
c. Insurance Contracts, Post-Employment Benefits, Income Taxes and Impairment
d. Insurance Contracts, Income Taxes, Leases, and Revenue Recognition.
e. Revenue Recognition, Leases, Insurance Contracts, and Income Taxes.
Option B
Leases,revenue recognition,fair value measurement, and reasearch and development.and also there are some others like post employees benfits,insurance contracts consolidation liabilities and equities .
Income taxes are excluded from joint agreement and there is no joint venture agreement.