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Heads Up — FASB holds public roundtable to discuss lease implementation topics

Published on: 28 Sep 2020

This Heads Up discusses the FASB’s recent public roundtables addressing challenges with implementing ASC 842. These roundtables are part of the FASB’s broader effort to solicit feedback from stakeholders on difficulties with applying or interpreting the new leasing guidance. Roundtable participants covered the following five topics identified by the FASB staff through its outreach efforts:

  • Topic 1 — Lessee Application of Rate Implicit in the Lease.
  • Topic 2 — Lessee Application of Incremental Borrowing Rate.
  • Topic 3 — Embedded Leases.
  • Topic 4 — Lease Modifications.
  • Topic 5 — Lessee Allocation of Fixed and Variable Payments.


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