The Financial Accounting Standards Board held a public roundtable Sept. 18 on implementation of the new lease accounting standard. The purpose was to discuss technical issues that are challenging for practitioners and where additional or amended guidance might be needed from FASB.

Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....