FASB, Financial Accounting Standards Board.

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Emerging Issues Task Force (EITF)

EITF Meeting Materials

January 17, 2013 Meeting

EITF Agenda Report (September 6, 2012)
EITF Agenda Report (November 27, 2012)
Proposed Agenda (Revised December 6, 2012)
EITF Issue No. 11-A, "Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity"
- Issue Summary No. 1, Supplement No. 4
- Comment Letters on second Proposed Accounting Standards Update:
  - IACVA
  - CITIGROUP
  - BDO USA LLP
  - HILTON WORLDWIDE INC.
  - ALLY FINANCIAL INC.
  - EXXON MOBIL CORPORATION
  - YUM! BRANDS INC
  - EMERSON
  - FEI/CC
EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Personnel of an Affiliate for Which the Affiliate Does Not Seek Compensation"
- Issue Summary No. 1, Supplement No. 2
- Comment Letters on Proposed Accounting Standards Update:
  - IONA COLLEGE/HAGAN SCHOOL OF BUSINESS
  - TIMOTHY D. THOMAS
  - CHRIS BARNARD
  - CRU
  - CRU
  - SIL INTERNATIONAL
  - BATTS MORRISON WALES & LEE
  - WYCLIFFE ASSOCIATES
  - VSCPA/A&AAC
  - CAPIN CROUSE LLP
  - BDO USA LLP
  - BILL & MELINDA GATES FOUNDATION
  - CROWE HORWATH LLP
  - SUSAN E. BUDAK
EITF Issue No. 12-D, "Accounting for Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date"
- Issue Summary No. 1, Supplement No. 2
- Comment Letters on Proposed Accounting Standards Update:
  - CHRIS BARNARD
  - NYSSCPA
  - MCGLADREY LLP
  - URS CORPORATION
  - BDO USA LLP
  - BANKS OF THE FARM CREDIT SYSTEM
  - CONNOR GROUP
  - FORD MOTOR COMPANY
  - DEUTSCHE BANK AG
  - UNIVERSITY OF TEXAS AT SAN ANTONIO
  - PNC FINANCIAL SERVICES GROUP INC.
EITF Issue No. 12-F, "Recognition of New Accounting Basis (Pushdown) in Certain Circumstances"
- Issue Summary No. 1
EITF Issue No. 12-H, "Accounting for Service Concession Arrangements"
- Issue Summary No. 1
EITF Issue No. 13-A, "Inclusion of the Fed Funds Effective Swap Rate as a Benchmark Interest Rate for Hedge Accounting Purposes"
- Issue Summary No. 1
EITF Issue No. 13-C, "Presentation of a Liability for an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists"
- Issue Summary No. 1