Emerging Issues Task Force (EITF)

Current Agenda

The following agenda (revised 06/15/15) has been proposed for the June 18, 2015 EITF meeting and is subject to change. See EITF Meeting Materials and Minutes for discussion documents related to each item (discussion materials will be posted as they become available prior to the meeting):

Thursday, June 18, 2015

8:30–8:45 Administrative Matters
8:45–9:45 Issue No. 15-C, "Employee Benefit Plan Simplifications"
9:45–10:30 Issue No. 15-A, “Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets”
10:30–10:45 * * * BREAK * * *
10:45–12:00 Issue No. 15-D, "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships"
12:00–1:00 * * * LUNCH * * *
1:00–1:15 Closed Administrative Session
1:15–2:15 Issue No. 15-E, "Contingent Put and Call Options in Debt Instruments"
2:15–2:30 * * * BREAK * * *
2:30–4:00 Issue No. 15-F, "Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments"
4:00–4:05 Closing Remarks

Open or New Issues Not Expected to Be Discussed at the June Meeting:

  1. Issue No. 15-B, “Recognition of Breakage for Prepaid Stored-Value Cards”

Inactive Issues Pending Developments In Board Projects/Other EITF Issues


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.