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FASB Exposure Draft of Proposed Accounting Standards Update – Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842

Thursday, October 26, 2017

The Small Business Financial and Regulatory Affairs Committee (“SBFRC”) of the Institute of Management Accountants (“IMA”) submitted a letter to provide feedback to the Department of Labor (DOL) for their request for information on Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees. The SBFRC’s letter is a follow up to its letter to the DOL’s proposal in 2015 on overtime regulation.


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