Emerging Issues Task Force

EITF Meeting Materials


June 11, 2013 Meeting
  1. Proposed Agenda (Revised 06/08/2013)
  2. EITF Agenda Report (April 23, 2013), including May 1, 2013 Board Decisions
  3. EITF 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”
  4. EITF Issue No. 12-H, “Accounting for Service Concession Arrangements”
  5. EITF 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"
    • Comment Letters on second Proposed Accounting Standards Update:
      • UNUM GROUP
      • SUNTRUST BANKS INC.
      • CHRIS BARNARD
      • AMERICAN BANKERS ASSOCIATION
      • CREDIT SUISSE GROUP
      • CITIGROUP
      • BNY MELLON
      • CHATHAM FINANCIAL
      • MCGLADREY LLP
      • ISDA
      • FIRST MERCHANTS CORPORATION
      • FEDERAL HOME LOAN BANKS
      • CAPITAL ONE FINANCIAL CORPORATION
      • HOST HOTELS & RESORTS INC.
      • PNC FINANCIAL SERVICES GROUP INC.
      • NYSSCPA
      • TOYOTA MOTOR CREDIT CORPORATION
      • AMERICAN INTERNATIONAL GROUP INC.
      • MORGAN STANLEY
      • AFLAC INC.
      • JOYCE DILLARD
      • WELLS FARGO & COMPANY
  6. EITF Issue No. 13-C, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists"
  7. EITF Issue No. 13-D, "Determination of Whether a Performance Target That Is Allowed to Be Met after the Requisite Service Has Been Provided by the Employee Is a Vesting Condition or a Nonvesting Condition"
  8. EITF Issue No. 13-E, "Reclassification of Collateralized Mortgage Loans upon a Troubled Debt Restructuring"
  9. Sumary of Issues for June 11, 2013 Meeting