Emerging Issues Task Force (EITF)

Inventory of Open Issues

This is an inventory of open Issues following the March 15, 2012 EITF meeting. A proposed agenda will be available prior to the June 21, 2012 EITF meeting.
  1. Issue No. 11-A, "Parent's Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity"
     
  2. Issue No. 12-A, "Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows"
     
  3. Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliated Entity"
     
  4. Issue No. 12-C, "Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution"
     
  5. Issue No. 12-D, "Accounting for Joint and Several Liability for which the Total Amount of the Obligation at the Reporting Date Is Fixed"
     
  6. Issue No. 12-E, "Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs"

Open or New Issues Not Expected to Be Discussed at the March Meeting:
  1. None
Inactive Issues Pending Developments in Board Projects/Other EITF Issues
  1. Issue No. 10-B, "Accounting for Multiple Foreign Exchange Rates"
     
  2. Issue No. 09-D, "Application of the AICPA Audit and Accounting Guide, Investment Companies, by Real Estate Investment Companies"
     
  3. Issue No. 06-12, "Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities"
     
  4. Issue No. 03-15, "Interpretation of Constraining Conditions of a Transferee in a Collateralized Bond Obligation Structure"
     

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.

Additional Details