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Proposed Accounting Standards Update – 2020-700
Leases (Topic 842)
Targeted Improvements
The Board issued this Exposure Draft to solicit public comment on proposed changes to Topic 842 of the FASB Accounting Standards Codification®. Individuals can submit comments in one of three ways: using the electronic feedback form on the FASB website, emailing comments to director@fasb.org, or sending a letter to “Technical Director, File Reference No. 2020-700, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.”
October 20, 2020
Comment Deadline: December 4, 2020
Notice to Recipients of This Exposure Draft of a Proposed Accounting Standards Update
The Board invites comments on all matters in this Exposure Draft until December 4, 2020. Interested parties may submit comments in one of three ways:
  • Using the electronic feedback form available on the FASB website at Exposure Documents Open for Comment
  • Emailing comments to director@fasb.org, File Reference No. 2020-700
  • Sending a letter to “Technical Director, File Reference No. 2020-700, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.”
All comments received are part of the FASB’s public file and are available at www.fasb.org .
The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective. A copy of this Exposure Draft is available at www.fasb.org.
Copyright © 2020 by Financial Accounting Foundation. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line: “Copyright © 2020 by Financial Accounting Foundation. All rights reserved. Used by permission.”
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