Emerging Issues Task Force (EITF)
Inventory of Open Issues
This is an inventory of open Issues following the November 14, 2013 EITF meeting. A proposed agenda will be available prior to the March 13, 2014 EITF meeting.
- Issue No. 12-F, "Recognition of New Accounting Basis (Pushdown) in Certain Circumstances"
- Issue No. 13-F, "Classification of Certain Government Insured Residential Mortgage Loans upon Foreclosure"
- Issue No. 13-D, "Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period"
- Issue No. 13-G, "Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity"
Open or New Issues Not Expected to Be Discussed at the March Meeting:
- No decision at this time.
Inactive Issues Pending Developments in Board Projects/Other EITF Issues
- Issue No. 10-B, "Accounting for Multiple Foreign Exchange Rates"
- Issue No. 09-D, "Application of the AICPA Audit and Accounting Guide, Investment Companies, by Real Estate Investment Companies"
- 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.