Emerging Issues Task Force

EITF Meeting Materials

June 12, 2008 Meeting

1. EITF Agenda Committee Report

2. EITF Issue No. 07-5, "Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock"
• Issue Summary No. 1, Supplement No. 3
• Addendum to Supplement No. 3
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 3
• Comment Letter No. 4
• Comment Letter No. 5

3. EITF Issue No. 08-3, "Accounting by Lessees for Nonrefundable Maintenance Deposits"
• Issue Summary Supplement No. 1
• Comment Letter No. 1
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 3

4. EITF Issue No. 08-4, "Transition Guidance for Conforming Changes to EITF Issue No. 98-5, 'Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios"
• Issue Summary No. 1
• Comment Letter No. 1

5. EITF Issue No. 08-2, "Lessor Revenue Recognition for Maintenance Services"
• Issue Summary No. 1, Supplement No. 1
• Comment Letter No. 1
• Comment Letter No. 2

6. EITF Issue No. 08-5, "Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party Guarantee"
• Issue Summary No. 1

7. EITF Issue No. 08-1, "Revenue Recognition for a Single Unit of Accounting"
• Working Group Report No. 1

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