Following feedback from organizations around the globe in the form of 800 letters, the International Accounting Standards Board (IASB), in conjunction with the US Financial Accounting Standards Board (FASB), has debated a number of changes to the draft standards. While the new standards are still evolving, David Brown, Head of Lease Administration for Jones Lang LaSalle in Asia Pacific, provides insight into a few of the key deliberations based on the information available to-date.