The Financial Accounting Standards Board's Investor Advisory Committee says a proposal to change lease accounting is too complex and that the FASB should instead require additional disclosure using the existing framework. "This raises another key question," expert William Sutton said. "Is the cost-benefit analysis in the exposure draft sound if key users and other stakeholders maintain that current [generally accepted accounting principles] gives them better information than the proposed exposure draft and that the proposed rules are too complex?"

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