Emerging Issues Task Force (EITF)

Inventory of Open Issues


This is an inventory of open Issues following the June 18, 2015 EITF meeting. A proposed agenda will be available prior to the September 17, 2015 EITF meeting.
  1. Issue No. 15-B, "Recognition of Breakage for Prepaid Stored-Value Cards"
  2. Issue No. 15-D, "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships"
  3. Issue No. 15-E, "Contingent Put and Call Options in Debt Instruments"
  4. Issue No. 15-F, "Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments"

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


No decision at this time.

Inactive Issues Pending Developments in Board Projects/Other EITF Issues


None


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.