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Emerging Issues Task Force (EITF)

EITF Meeting Materials

September 11, 2012 Meeting

EITF Agenda Report (July 30, 2012)
Proposed Agenda (Updated August 28, 2012)
New EITF Members Announcement
EITF Issue No. 11-A, " Parent's Accounting for the Cumulative Translation Adjustment upon a Sale within a Foreign Entity or a Sale of an Investment in a Foreign Entity"
- Issue Summary No. 1, Supplement No. 3
EITF Issue No. 12-A, "Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows"
- Issue Summary No. 1, Supplement No. 1
- Comment Letters on Proposed Accounting Standards
  - CL4—Jeremy Cole
  - CL5—Chris Barnard
  - CL 6—Illinois CPA Society
  - CL7—Price Paige & Company
  - CL8—University of Notre Dame
  - CL9—BDO
  - CL10—Fraud Aid Inc.
  - CL11—Massachusetts Society of CPAs
  - CL12—National Association of College and University Business Officers (NACUBO)
  - CL13—Florida Institute of CPAs
  - CL14—Gerald Aranoff, PhD CPA
EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliated Entity"
- Comment Letters on Proposed Accounting Standards
  - CL1—Jeffry Haber, PhD, CPA
  - CL2—Controlle, International Mission Board, SBC
EITF Issue No. 12-C, "Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution"
- Issue Summary No. 1, Supplement No. 1
- Comment Letters on Proposed Accounting Standards Update:
  - CL1—Chris Barnard
  - CL2—BB&T Corporation
  - CL3—BDO
  - CL4—American Bankers Association
  - CL5—USBancorp
  - CL6—McGladrey LLP
  - CL7—Crowe Horwath LLP
  - CL8—Florida Institute of CPAs
EITF Issue No. 12-D, "Accounting for Joint and Several Liability for which the Total Amount of the Obligation at the Reporting Date Is Fixed"
- Comment Letters on Proposed Accounting Standards
  - CL1—Chris Barnard
EITF Issue No. 12-E, "Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs"
- Issue Summary No. 1, Supplement No. 1
- Comment Letters on Proposed Accounting Standards Update:
  - CL3—Chris Barnard
  - CL4—BDO
  - CL5—Walt Disney Studios
  - CL6—Pennsylvania Institute of CPAs
EITF Issue No. 12-G, "Accounting for the Difference between the Fair Value of the Assets and Liabilities of a Consolidated Collateralized Financing Entity"
- Issue Summary No. 1, Supplement No. 1