On May 14, thirteen U.S. Senators sent a "Dear Colleague" letter to Ms. Leslie Seidman, Chairman of the Financial Accounting Standards Board (FASB), expressing concern that the FASB and the International Accounting Standards Board (IASB) were preparing to release the latest exposure draft on leases, but had still not released a cost-benefit analysis of the lease accounting proposal. A failure to provide such an analysis could cause unintended consequences that harm businesses, real estate, and the investors who provide them with capital. The letter also detailed a series of questions related to the costs and benefits of the lease accounting proposal that they hope to be answered.
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