Emerging Issues Task Force

EITF Meeting Materials


March 13, 2014 Meeting
  1. Proposed Agenda
  2. Issue No. 12-F, “Recognition of New Accounting Basis (Pushdown) in Certain Circumstances”
  3. Issue No. 12-G, “Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity”
  4. Issue No. 13-D, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”
  5. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity”
  6. Summary of Issues (available soon)