Project: Consolidation (Topic 810) Parents Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of

Reference Number: EITF-11A

Consolidation (Topic 810):Parent’s Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity (a consensus of the FASB Emerging Issue)


Letter Affiliation Submitted By:
1 URS CORPORATION REED N. BRIMHALL View
2 EXXON MOBIL CORPORATION PATRICK T. MULVA View
3 CITIGROUP ROBERT TRAFICANTI View
4 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
5 BANK OF NEW YORK MELLON CORPORATION JOHN PARK View
6 YUM! BRANDS INC. DAVID E. RUSSELL View
7 CALCPA/APAS COMMITTEE HOWARD SIBELMAN View
8 EMERSON RICHARD J. SCHLUETER View
9 GENERAL ELECTRIC COMPANY JAMIE S. MILLER View
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