IN FOCUS: The Leases Project

Date: Monday, May 20, 2013

Time: 10:30–11:30 a.m. Eastern Daylight Time (3:30—4:30 p.m. Greenwich Mean Time)

Program Description—The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are pleased to announce a webcast about their revised Exposure Draft on leases, which was released on May 16, 2013. The revised Exposure Draft on leases is a joint effort of the FASB and the IASB and proposes that most leases of lessees would be recognized on the balance sheet, with the goal of providing transparent information that is decision-useful to users of financial statements. The webcast will include discussion on:
  1. Why both Boards have a leases project on their agendas
  2. How the proposals improve existing accounting
  3. The right-of-use model that is central to the proposals and lease classification
  4. The lessee and lessor accounting proposals, including disclosures
  5. Reducing cost and complexity in response to feedback on the 2010 ED
  6. Next steps in the project
Speakers: Russell Golden, FASB member; Darrel Scott, IASB member; Patrina Buchanan, IASB technical principal; Cullen Walsh, FASB practice fellow; and Danielle Zeyher, FASB project manager.

Learning Objectives: At the end of this program, participants should understand the main elements of the revised Exposure Draft on leases.

Participants will have the opportunity to email questions to the panelists during the event.

Delivery Method: Group-internet based

Program Level: Overview

Program Prerequisites: None

Advanced Preparation Needed: None
Recommended CPE: 1.0 hours; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.

Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.

Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@fasb.org

Official National Registry of CPE Sponsors' Statement
The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: http://www.learningmarket.org/
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016
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