Date: February 9, 2016

Issue: Lease Accounting

To:  Mr. Russ Golden, Chairman, Financial Accounting Standards Board

Filing Type: Coalition

Description: NAM, the Clearinghouse, the Real Estate Roundtable, and the U.S. Chamber of Commerce asked FASB to postpone proceeding with the Proposed Accounting Standards update on Government Assistance Disclosures until a more complete understanding has been reached on whether these disclosures are needed in the GAAP footnotes and the consequences of doing so. 

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