The International Accounting Standards Board (IASB) will meet at its offices in London on 18–20 February 2015. Part of the meeting will be held jointly with the Financial Accounting Standards Board (FASB) to discuss revenue recognition. Additionally, the IASB will discuss the IFRS for SMEs, rate-regulated activities, insurance contracts, disclosure initiative, dynamic risk management, leases, IFRS implementation issues, and post-implementation review of IFRS 3.