Emerging Issues Task Force (EITF)

Proposed Codification Updates and Comment Letters

The following Proposed Updates are currently out for comment:
  1. EITF Issue No. 14-A, "Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions"
    1. Proposed Accounting Standards Update, Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: January 15, 2015
    3. Comment Letters
  2. EITF Issue No. 14-B, "Fair Value Hierarchy Levels for Certain Investments Measured at Net Asset Value"
    1. Proposed Accounting Standards Update, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: January 15, 2015
    3. Comment Letters
       

Comment on an EITF Issue