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FASB Votes to Delay Lease Accounting, CECL, Hedging Implementation Dates
Posted by Chrissy Hammond on Thu, Oct 17, 2019 @ 12:26 PM

The Financial Accounting Standards Board (FASB) affirmed its decision to delay the effective dates of several complex accounting standards for certain entity types. Decisions reached in the Oct. 16, 2019 meeting will push back the effective date for lease accounting, credit loss impairment, and derivatives and hedging changes for private companies, not-for-profit organizations, and smaller reporting public companies. The board’s decisions will be formalized with the issuance of a written ballot. It is expected that the FASB will release the written ballot next month.

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Topics: FASB, Financial Accounting Standards Board, Lease Standards, CECL

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