Emerging Issues Task Force (EITF)
Current Agenda
The following revised (September 5, 2008) agenda has been proposed for the September 10, 2008 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):
| Wednesday, September 10, 2008 |
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9:00–11:00 |
Issue No. 08-1, "Revenue Recognition for a Single Unit of Accounting"
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11:00–11:15 |
* * * BREAK * * *
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11:15–12:15 |
Issue No. 08-7, "Accounting for Defensive Intangible Assets"
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12:15–1:15 |
* * * LUNCH * * *
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1:15–2:45 |
Issue No. 08-6, "Equity Method Investment Accounting Considerations"
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2:45–3:30 |
Issue No. 08-8, "Accounting for an Instrument (or an Embedded Feature) With a Settlement Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary"
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3:30–3:45 |
* * * BREAK * * *
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3:45–4:15 |
Issue No. 08-5, "Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party Credit Enhancement"
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4:15–4:30 |
Administrative Matters
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Inactive Issues Pending Developments in Board Projects/Other EITF Issues
- 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"
- 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.
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