Briefing note to the board of

Available resources are clearly very limited. In order to improve this situation the Board has introduced a web-based continuing education center.

Briefing note to the board of

Lease liability remeasurement Allocation of consideration to multiple components Staff will continue to work with the task force to further develop the lease standards and will continue to follow the progress of the GASB lease discussions. Since the April meeting staff has been working with GSA officials and other task force members to further develop the intragovernmental lease accounting standards.

Briefing note to the board of

Thus far several additional intragovernmental leasing matters have being raised and are being researched for Board discussion. The GASB met in early June to continue its deliberations on the comments received on their Lease preliminary views in preparation of an exposure draft.

They have discussed the scope of the lease standard, its foundational principle, the lease term, and the lessee model. We are reviewing the related GASB staff discussion papers to assess if any of the issues raised in the GASB discussion papers need to be brought to our Board for discussion.

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Staff will continue to work with the task force to further develop the lease standards, including the intragovernmental lease standards. AprilBoard Meeting The objective for the April Lease discussion was to review an initial draft exposure draft ED for the leases standard.

Staff noted that the lease standard will include guidance for all federal leases, including intragovernmental leases. The Board has tentatively agreed that intragovernmental leases should be accounted for similar to current operating leases guidance.

The draft ED included definitions of relevant terms, as well as specific provisions that address the recognition and measurement of intragovernmental leases for both the lessee and the lessor. Staff asked the Board if they agreed with the proposed language.

The Board generally agreed with the staff proposal and asked staff to provide clarifying language in several sections of the proposal. GASB received 37 comment letters on their lease PV and held three public hearings and expects to issue its exposure draft in February and a final standard in early Staff will continue to work with the task force to further develop the lease standards and will continue to follow the progress of the GASB lease discussions.

The topics discussed included lessee accounting, lessor accounting, short-term exception, lease terminations and modifications, subleases and leaseback transactions, and leases with related parties, and intra-entity leases.

At the December meeting the topics related to non-intragovernmental leases from the GASB PV included objective, project background, applicability, scope and lease term. Also, at the December meeting the Board discussed proposed guidance for intragovernmental leases.

The proposed guidance included definitions of relevant terms, as well as specific provisions that address features of leases and is based on the current FASB operating lease guidance.

Staff will continue to work with the task force to further develop the lease standards. The proposed guidance included definitions of relevant terms, as well as specific provisions that address features of leases and is based on the current Financial Accounting Standards Board operating lease guidance.

At the October meeting the Board directed staff to simplify the intragovernmental lease accounting guidance. Staff presented revisions to the previously proposed recognition and disclosure lessee and lessor guidance for intragovernmental lease arrangements.

The Board stressed consistency and the need for symmetry between the lessee and lessor accounting for intragovernmental leases. The topics discussed were project objective, project background, applicability, scope, and lease term.

Staff will continue to work with the task force to further develop the intragovernmental lease standards. The proposed guidance includes definitions of relevant terms, as well as specific provisions that address features of leases and is based on the current FASB operating lease guidance.

Staff proposed seven lease-related definitions to the Board for discussion. The first three definitions — lease, intragovernmental and intragovernmental lease agreement — were discussed and tentatively agreed to by the Board at previous meetings.

The Board asked staff to simplify the proposed definitions and discuss them with the task force. Staff also presented proposed recognition and disclosure lessee guidance for intragovernmental lease arrangements.

Staff will work with the lease task force to simplify the proposed guidance for intragovernmental leases. The current focus for the FASAB leases project is on developing proposed guidance on intragovernmental leases arrangements.

The Board discussed and agreed to proposed definitions of leases and of intragovernmental lease arrangements. The Board members agreed with the straight-line concept for lease payments, but would like additional information before deciding whether executory costs should be required to be separated from the rental payment.

The next decision related to the proposed disclosure of future lease payments. Some questioned whether this disclosure was necessary for intragovernmental lease arrangements. The Board agreed to exclude the disclosure, but to ask a question in the exposure document about whether the disclosure is necessary.

The Board agreed that upfront lease costs for lessors would be expensed. Regarding potential disclosures of future lease payments of lessors, there were no objections to the proposed disclosures.Online Safeguarding Courses.

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