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Monday 21 April 2014

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Leases


FASB and IASB to hold joint roundtable meetings on revised Leases proposals


The FASB and the IASB will host several joint public round-table meetings on their revised joint proposals on leases, which were published in May 2013: the revised proposed FASB Accounting Standards Update, Leases (Topic 842), and the IASB’s Exposure Draft, Leases.

Locations and dates

The public round-table meetings are scheduled as follows:

  1. Tuesday 10 September in São Paulo, Brazil:
    1. 2:00 p.m.-4:30 p.m. BRT

      Address: 
      Conselho Regional de Contabilidade do Estado de São Paulo
      Rua Rosa e Silva, nº. 60, 1º andar, Plenário, Bairro Higienópolis,
      São Paulo, SP
  2. Monday 16 September in London, UK:
    1. Session 1: 9:00 a.m.–12:00 p.m. GMT
    2. Session 2: 1:00 p.m.–4:00 p.m. GMT 

      Address:
      IASB Office
      30 Cannon Street
      London EC4M 6XH
  3. Monday 23 September in Norwalk, Connecticut, USA:
    1. Session 1: 9:00 a.m.–12:00 p.m. EDT
    2. Session 2: 1:00 p.m.–4:00 p.m. EDT

      Address:
      FASB Office
      401 Merritt 7
      Norwalk, CT 06856
  4. Thursday 03 October in Los Angeles, California, USA:
    1. Session 1: 9:00 a.m.–12:00 p.m. PDT
    2. Session 2: 1:00 p.m.–4:00 p.m. PDT  (nonpublic entity round table)

      Address:
      Sheraton Gateway Los Angeles
      6101 W Century Blvd
      Los Angeles, CA 90045
  5. Friday 04 October in Singapore:
    1. 9.30 a.m.- 2.30 p.m.

      Address:
      Suntec Singapore International Convention Centre
      Meeting rooms 300 & 301
      Level 3

      Please click here for location details.

Details of the exact location and the timing of the roundtable in Singapore will be added to this page in the coming weeks.

Purpose of the meetings

The round-table meetings are an important part of the boards’ due process on the revised Exposure Drafts. The meetings will provide an opportunity for those that have submitted a comment letter, or who still intend to submit a comment letter, to discuss the proposals with the boards in further detail. To ensure that the boards receive input covering a variety of perspectives, they are seeking participation from preparers, auditors, investors, and others.

Registration—participants

Participant registration for the roundtables is now closed.

Registration—observers

Observer registration for the roundtables is now closed.

Webcasts and recordings

Wherever possible, we will post an audio recording of the meeting to the FASB and the IASB websites shortly after the meeting. In some cases, a video/audio live webcast will also be available.