Emerging Issues Task Force

EITF Meeting Materials

November 29, 2007 Meeting

1. EITF Agenda Committee Report

2. Issue No. 07-1, "Accounting for Collaborative Arrangements," Draft Abstract:
   
   • Comment Letter No. 1
   • Comment Letter No. 2
   • Comment Letter No. 3
   • Comment Letter No. 4
   • Comment Letter No. 5
   • Comment Letter No. 6

3. Issue No. 07-6, "Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66, Accounting for Sales of Real Estate, When the Agreement Includes a Buy-Sell Clause," Draft Abstract:
   
   • Comment Letter No. 1
   • Comment Letter No. 2
   • Comment Letter No. 3
   • Comment Letter No. 4
   • Comment Letter No. 5

4. Issue No. 07-1, "Accounting for Collaborative Arrangements,"
   
   • Issue Summary No. 1, Supplement No. 3
5. Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128, Earnings per Share, to Master Limited Partnerships,"
   
   • Issue Summary No. 1, Supplement No. 2
   • Examples to illustrate "informal comment" (paragraph 4 of Supplement No. 2)
6. Issue No. 07-5, "Determining Whether an Instrument (or an Embedded Feature) Is Indexed to an Entity's Own Stock,"
   
   • Issue Summary No. 1, Supplement No. 1
7. Issue No. 07-6, "Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell Clause,"
   
   • Issue Summary No. 1, Supplement No. 1
8. Issue No. 98-5, "Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios,"
   
   • Proposed EITF Issue Clarification
9. Issue No. 06-4, "Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements,"
   
   • Comment Letter No. 5

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