FASB to host public roundtable on its post-implementation review of the leases standard

FASB announced it will host a public roundtable on the FASB’s Post-Implementation Review (PIR) of Topic 842, Leases. The roundtable will take place Sept. 12, 2025, from 10am to 3pm at the FASB offices located at 801 Main Avenue, in Norwalk, Connecticut. 

The purpose of the roundtable is to solicit feedback from those who have experience with implementing the Leases standard to assist FASB in its post-implementation review of the standard. Roundtable participants include investors and other financial statement users, preparers, auditors, and others across many industries. Participants will share their insights on the costs and benefits of the Leases standard, issues identified during implementation and on the ongoing application of the standard, and the Board’s standard-setting activities. 

A list of all roundtable participants will be posted to the FASB website prior to the meeting. Nonparticipating observers interested in attending the meeting in person should register online by Aug. 29.  

The roundtable meeting will be live streamed on the FASB website. To access the webcast, go to Live Meeting Webcasts option on the Upcoming Meetings section of the FASB website. 

The meeting will be archived on the FASB website for one year following the meeting.