The publication of ias . 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements 1修订稿的发布标志着iasb与美国财务会计准则委员会( fasb )联合进行的财务报表列报相关内容的复核和协调项目第一阶段的完成。