The IASB and the FASB discussed the feedback received during the April and May 2012 outreach meetings with auditors, preparers, and users of financial statements regarding the lessee accounting model. The outreach discussions had focused on different methods of amortising the right-of-use asset as well as any consequences that a change to the lessee accounting model would have on the tentative decisions for lessor accounting.
The boards were not asked to make any decisions.