Emerging Issues Task Force (EITF)
The following revised (June 3, 2013) agenda has been proposed for the June 11, 2013 EITF meeting and is subject to change. See EITF Meeting Materials and Minutes for discussion documents related to each item (discussion materials will be posted as they become available prior to the meeting):
tuesday, june 11, 2013
|8:45–9:45||Issue No. 12-G, "Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity|
|9:45–10:00||* * * BREAK * * *|
|10:00–11:00||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"|
|11:00–12:00||Issue 13-C, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists"|
|12:00–1:00||* * * LUNCH * * *|
|1:00–2:00||Issue No. 13-D, "Determination of Whether a Performance Condition That Is Allowed to Be Met after the Requisite Service Has Been Provided by the Employee Is a Vesting Condition or a Condition That Affects the Grant-Date Fair Value of the Award"|
|2:00–2:15||* * * BREAK * * *|
|2:15–3:45||Issue No. 13-E, "Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring"|
|3:45–4:45||Issue No. 12-H, "Accounting for Service Concession Arrangements"|
Open or New Issues Not Expected to Be Discussed at the june Meeting:
- Issue No. 12-F, "Recognition of New Accounting Basis (Pushdown) in Certain Circumstances"
- Issue No. 13-B, "Accounting for Investments in Tax Credits"
Inactive Issues Pending Developments in Board Projects/Other EITF Issues
- Issue No. 10-B, "Accounting for Multiple Foreign Exchange Rates"
- Issue No. 09-D, "Application of the AICPA Audit and Accounting Guide, Investment Companies, by Real Estate Investment Companies"
- Issue No. 06-12, "Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities"
- Issue No. 03-15, "Interpretation of Constraining Conditions of a Transferee in a Collateralized Bond Obligation Structure"
Download EITF Documents: Discussion materials and minutes for Issues added to the EITF agenda beginning in 2004 (that is, Issue 04-1 and subsequent Issues) are posted to the FASB website for constituents to download free of charge (arranged by meeting at which the Issue was discussed, see both "Prior Meeting Discussion Materials" and "Prior Minutes" under EITF Meeting Materials and Minutes).
Minutes (and some discussion materials) for the following Issues, which were added to the agenda prior to 2004, also are posted to the website: Issues 02-14, 03-1, 03-6, 03-8, 03-9, 03-10, 03-12, 03-13, 03-14, 03-16, and 03-17.
Discussion materials and minutes for all other Issues and minutes for all other meetings must be purchased on an individual basis from the FASB Order Department at 203-847-0700, extension 10. The cost for each Issue varies—however, there is a $5.00 minimum per order—and the cost for the minutes of any particular meeting is just $5.00.