Leases Roundtables

The FASB and the IASB will host several joint public roundtable meetings on their revised joint proposals on leases that were published in May 2013: the revised proposed FASB Accounting Standards Update, Leases (Topic 842), and the IASB’s Exposure Draft, Leases.

Locations and Dates

The public roundtable meetings are scheduled as follows:
  • Tuesday, September 10th at Conselho Regional de Contabilidade do Estado de Sao Paulo in Sao Paulo, Brazil
  • Monday, September 16th at the IASB Office in London, UK
  • Monday, September 23rd at the FASB Office in Norwalk, Connecticut, USA
    • An audio replay is available here.
  • Thursday, October 3rd at Sheraton Gateway in Los Angeles, California, USA
    • 6101 W Century Blvd
      Los Angeles, CA 90045
    • Session 1: 9:00 a.m. – 12:00 p.m. PDT
    • Session 2: 1:00 p.m. – 4:00 p.m. PDT (nonpublic entity roundtable)
  • Friday, October 4th at Suntec Singapore Convention & Exhibition Centre in Singapore
    • 1 Raffles Blvd
      Suntec City, Singapore 039593
    • 9:30 a.m. — 12:30 p.m. SGT

Purpose of the meetings

The roundtable meetings are an important part of the Boards’ due process on the revised Exposure Drafts. The meetings will provide an opportunity for those that have submitted a comment letter, or who still intend to submit a comment letter, to discuss the proposals with the Boards in further detail. To ensure that the Boards receive input covering a variety of perspectives, the Boards are seeking participation from preparers, auditors, investors, and others.

Registration - Participants

Participant registration for the roundtables is now closed.

Registration – Observers

Seats for observers will be made available wherever possible, although these cannot be guaranteed for all meetings. In cases where seats are available, spaces will be limited. Registration is on a first-come basis. Observers may not participate in the discussion. Anyone wishing to observe the roundtable meetings in Los Angeles should register on the FASB’s website. Anyone wishing to observe the roundtable meeting in Singapore should submit an email to Please include your name, organization, and confirmation that you wish to attend as an observer (rather than as a participant).

Webcasts and recordings

Wherever possible, we will post an audio recording of the meeting to the FASB and the IASB websites shortly after the meeting. In some cases, a video/audio live webcast will also be available.