The IASB and the FASB agreed to work jointly and expeditiously towards common standards that deal with off-balance sheet activity and accounting for financial instruments.
Le Conseil international des normes comptables (IASB) et le Financial Accounting Standards Board (FASB) ont convenu de s &apos; employer ensemble rapidement à l &apos; élaboration de normes communes pour les activités hors bilan et la comptabilisation des instruments financiers.