Emerging Issues Task Force (EITF)
The following agenda has been proposed for the September 22, 2016 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, September 22, 2016
|8:35–10:00||Issue No. 16-A, "Statement of Cash Flows: Restricted Cash"|
|10:00–10:15||* * * BREAK * * *|
|10:15–11:45||Issue No. 16-C, "Accounting for Service Concession Arrangements"|
Open or New Issues Not Expected to Be Discussed at the September Meeting:
- Issue No. 16-B, "Employee Benefit Plan Master Trust Reporting"
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 "Meeting Materials and Minutes Archive" 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.