Emerging Issues Task Force (EITF)
The following agenda has been proposed for the March 13, 2014 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):
Thursday, March 13, 2014
|8:45–10:15||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"|
|10:15–10:30||* * * BREAK * * *|
|10:30–12:15||Issue No. 12-G, "Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity"|
|12:15–1:15||* * * LUNCH * * *|
|1:15–3:15||Issue No. 12-F, "Recognition of New Accounting Basis (Pushdown) in Certain Circumstances"|
|3:15–3:30||* * * BREAK * * *|
|3:30–5:00||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"|
Open or New Issues Not Expected to Be Discussed at the March Meeting:
- Issue No. 13-F, "Accounting for the Effect of a Federal Housing Administration Guarantee"
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.