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Fury, 32, was scheduled to make his first WBC title defence against German boxer Agit Kabayel in a homecoming clash in December.
But the 'Gypsy King' has since confirmed that he will fight in 2021 amid an ongoing dispute over the third fight with fierce rival Deontay Wilder.
Joshua, meanwhile, is expected to return to action on 12th December when he puts his world titles on the line against Kubrat Pulev at The O2.
Hearn, who represents 'AJ,' has now claimed that it is "laughable" to compare Fury's list of opponents to those featured on Joshua's boxing resume.
The 41-year-old Matchroom chief told Sky Sports: "It makes me laugh when people look at 'AJ's resume. Maybe I'm seeing something other people don't?
"I mean Dillian Whyte, Dominic Breazeale, Wladimir Klitschko, Joseph Parker, Alexander Povetkin, Carlos Takam previously that I missed out, Andy Ruiz, Kubrat Pulev.
"These are consecutive fights. You don't see Tom Schwarz, Otto Wallin, Sefer Serferi. Who is the other geezer? I can't even remember his name, the Italian bloke? And then Agit Kabayel.
"I mean, it's laughable when you compare the two resumes, but it's in black and white for everyone to see."
Fury, who has agreed terms to a two-fight deal with 'AJ,' defied the odds in 2015 when he sealed a sensational victory over then-dominant super-champion Wladimir Klitschko.
And the WBC champ would later secure a controversial draw against Wilder in 2018 before picking up a sensational TKO victory over the 'Bronze Bomber' in their rematch earlier this year.
Fury and 'AJ' have been linked with an undisputed clash for 2021, but that could be pushed back to late next year due to each fighter's schedules.
The 'Gypsy King' could face Wilder, who activated his rematch clause, again before seeing a clear path for a mega-fight with Joshua.
Featured Image Credit: PA/Sky Sports
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