The Financial Accounting Standards Board
(FASB) will host a joint public roundtable with the International
Accounting Standards Board (IASB) to discuss FASB’s proposed
accounting standards update, balance sheet offsetting and the
IASB’s exposure draft on offsetting financial assets and

The roundtable participants represent a wide variety of
perspectives, including preparers, auditors, investors and
financial statements users.

The roundtables provide an opportunity for interested stakeholders
to provide feedback on accounting standards proposals.
The roundtable will take place in May at FASB’s offices in
Connecticut, US.