FinRec requests comments on Draft Lease Note for Broker-Dealers

The AICPA’s Financial Reporting Executive Committee (FinREC) is requesting your feedback on a working draft of an illustrative note to SEC-registered broker-dealer’s financial statements. This note is related to the implementation of Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842).

The final illustrative note will be included in the 2020 print edition of the AICPA Accounting Guide Brokers and Dealers in Securities and in the electronic version of the 2019 Guide.

Interested parties are encouraged to submit their informal feedback on this illustrative draft note to Irina Portnoy (Irina.Portnoy@aicpa-cima.com) by October 25, 2019.

 

 

 

 

 

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