FASB Discusses Postimplementation Review for Standards on Leases and Credit Losses
December 4, 2020
At its December 2, 2020, meeting, the FASB discussed feedback on its postimplementation reviews of Accounting Standards Update Nos. 2016-02, Leases, and 2016-13, Measurement of Credit Losses on Financial Instruments. No technical decisions were made at this meeting. The staff will continue to seek feedback on both postimplementation projects.