Emerging Issues Task Force (EITF)

Comment on an EITF Issue

Comments are welcome on all current EITF Issues in addition to those with a Consensus-for-Exposure presented as draft abstracts. In formulating your comments, please remember that the mission of the EITF is to assist the FASB in improving financial reporting through the timely identification, discussion, and resolution of financial accounting issues within the framework of existing authoritative literature. As a result, there is often a relatively short period of time between when a summary of an issue to be discussed at an upcoming meeting is made available and the scheduled meeting date. We recommend that, if possible, comments are sent several days prior to the scheduled meeting date so that they can be distributed to EITF members for consideration prior to their discussion of the related issue. In addition, please be mindful that the EITF considers issues within the framework of existing GAAP. The EITF is not empowered to amend or supersede other authoritative literature (for example, FASB Statements and Interpretations or AcSEC Statements of Position). Therefore, comments that focus on the specific issue under consideration by the EITF are most helpful. Comments regarding the underlying authoritative literature should be submitted separately (see "Request to Add an Issue to the FASB’s Agenda") and will be appropriately considered in due course as part of the FASB’s agenda decision process.

In order to expedite dissemination of your comments to Task Force members, an electronic version of your submission is preferable. Comments should be e-mailed to jerichter@fasb.org. Alternatively, you may submit your comments in writing to the following address:

All submissions are circulated to EITF members and FASB Board members and posted to the this section of the website under EITF Meeting Materials and Minutes>. All submissions related to draft abstracts are also posted to the Exposure Documents section.

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