The document discusses the feedback and proposed changes to accounting standards for lease accounting. It notes that while the initial Exposure Draft treated all leases as financing transactions, stakeholders expressed concerns about this approach. As a result, the boards are considering distinguishing between leases based on whether they are primarily financing transactions or not. For leases that are financing transactions, the profit and loss recognition pattern would be similar to a financed purchase. For other leases, the pattern would be closer to current straight-line operating lease accounting. The boards are seeking additional feedback to help differentiate between these two lease types.