Emerging Issues Task Force (EITF)

EITF Meeting Materials


June 21, 2012 Meeting

  1. EITF Agenda Report (May 14, 2012) 
  2. Proposed Agenda (REVISED)
  3. EITF Issue No. 11-A, "Parent's Accounting for the Cumulative Translation Adjustment upon the Loss of a Controlling Financial Interest in a Subsidiary or a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity"
  4. EITF Issue No. 12-A, "Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows"
  5. EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliate"
  6. 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"
  7. 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"
  8. Summary of Issues