Emerging Issues Task Force (EITF)

EITF Meeting Materials


January 17, 2013 Meeting

  1. EITF Agenda Report (September 6, 2012) 
  2. EITF Agenda Report (November 27, 2012)
  3. Proposed Agenda (Revised December 6, 2012)
  4. 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"
  5. EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Personnel of an Affiliate for Which the Affiliate Does Not Seek Compensation"
  6. 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"
  7. EITF Issue No. 12-F, "Recognition of New Accounting Basis (Pushdown) in Certain Circumstances"
  8. EITF Issue No. 12-H, "Accounting for Service Concession Arrangements"
  9. EITF Issue No. 13-A, "Inclusion of the Fed Funds Effective Swap Rate as a Benchmark Interest Rate for Hedge Accounting Purposes"
  10. 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"