Emerging Issues Task Force

EITF Meeting Materials and Minutes

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Current Meeting Discussion Materials

Currently scheduled for discussion at the June 11, 2013 EITF meeting.
  1. Proposed Agenda
  2. EITF Agenda Report (April 23, 2013), including May 1, 2013 Board Decisions
  3. EITF Issue No. 13-A, "Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes"
    • Comment Letters on second Proposed Accounting Standards Update:
      • UNUM GROUP
      • SUNTRUST BANKS INC.
      • CHRIS BARNARD
      • AMERICAN BANKERS ASSOCIATION
      • CREDIT SUISSE GROUP
      • CITIGROUP
      • BNY MELLON
      • CHATHAM FINANCIAL
      • MCGLADREY LLP
      • ISDA
      • FIRST MERCHANTS CORPORATION
      • FEDERAL HOME LOAN BANKS
      • CAPITAL ONE FINANCIAL CORPORATION
      • HOST HOTELS & RESORTS INC.
      • PNC FINANCIAL SERVICES GROUP INC.
      • NYSSCPA
      • TOYOTA MOTOR CREDIT CORPORATION
      • AMERICAN INTERNATIONAL GROUP INC.
      • MORGAN STANLEY
      • AFLAC INC.
      • JOYCE DILLARD
      • WELLS FARGO & COMPANY
  4. EITF Issue No. 13-C, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward or Tax Credit Carryforward Exists"

Prior Meeting Minutes

Prior Meeting Discussion Materials


Emerging Issues Task Force (EITF)