The FASB and IASB recently reset their target for completion of their priority projects — revenue, leasing, and financial instruments — from June to December 2011.
The boards emphasized that they are focused on taking the time necessary to develop high quality standards.
The boards have substantially stepped-up their outreach efforts and significant changes have been made to prior proposals.
We agree that issuing high quality accounting standards is paramount. The boards should take whatever time is needed to accomplish this goal.