7, 2005 ↑ A Roadmap for Convergence between IFRSs and US GAAP – 2006-2008: Memorandum of Understanding between the FASB and IASB (PDF), International Accounting Standards Board, February 27, 2006 ↑ Completing the February 2006 Memorandum of Understanding - A progress report and timetable for completion (PDF), Financial Accounting Standards Board, September 11, 2008 ↑ "FASB Formally Adds Project to Reconsider Lease Accounting" (Press release). Financial Accounting Standards Board. July 19, 2006.