Emerging Issues Task Force

EITF Meeting Materials

Current Meeting Discussion Materials


Currently scheduled for discussion at the June 7, 2018 EITF meeting.
  1. Proposed Agenda
  2. Issue No. 17-A, "Customer’s Accounting for Implementation, Setup, and Other Upfront Costs (Implementation Costs) Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract"
  3. Issue No. 18-A, "Recognition under Topic 805 for an Assumed Liability in a Revenue Contract"
  4. Issue No. 18-B, "Improvements to Accounting for Episodic Television Series"
  5. Update on Implementation Activities—Beneficial Interests in Securitization Transactions
    • No materials at this time