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FASB/IASB Letter: Lessor Accounting Issues

Tuesday, March 9, 2010

The Financial Reporting Committee ("FRC") of the Institute of Management Accountants ("IMA") is writing to share its views on the International Accounting Standards Board's (IASB) and Financial Accounting Standards Board’s (FASB) tentative conclusions on a lessor’s accounting for leases. While we understand the Boards intend to issue an Exposure Draft for comment, we would like to share our views on the direction the Boards are taking on lessor accounting in the hope that the Boards will reconsider their tentative conclusions prior to issuing the Exposure Draft.


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