The IASB and FASB are conducting various outreach activities during the second comment period on plans to reform lease accounting. The boards will meet investors, lenders and analysts in the US, Europe, Hong Kong and Tokyo to review the proposals outlined in the second exposure draft. There will also be roundtable meetings, which are open to all, in London in September. Final deliberations on the proposals for the revised standard - which are not likely to become effective before 2017 - will be held in the last quarter of 2013.
展开▼
