Emerging Issues Task Force (EITF)

Proposed Codification Updates and Comment Letters

The following Proposed Updates are currently out for comment:
  1. EITF Issue No. 13-A, "Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes" 
    1. Proposed Accounting Standards Update—Derivatives and Hedging (Topic 815): Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: April 22, 2013
    3. Comment letters
  2. EITF Issue No. 13-C, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists" 
    1. Proposed Accounting Standards Update—Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: April 22, 2013
    3. Comment letters
  3. EITF Issue No. 13-B, "Accounting for Investments in Qualified Affordable Housing Projects"
    1. Proposed Accounting Standards Update, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: June 17, 2013
    3. Comment Letters
 

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Emerging Issues Task Force (EITF)