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Emerging Issues Task Force

EITF Meeting Materials

March 19, 2009 Meeting

1. EITF Issue No. 08-1, "Revenue Arrangements with Multiple Deliverables"
   • Issue Summary No. 2, Supplement No. 1
   • Draft Abstract Comment Letter No. 1
   • Draft Abstract Comment Letter No. 2
   • Draft Abstract Comment Letter No. 3
   • Draft Abstract Comment Letter No. 4
   • Draft Abstract Comment Letter No. 5
   • Draft Abstract Comment Letter No. 6
   • Draft Abstract Comment Letter No. 7
   • Draft Abstract Comment Letter No. 8
   • Draft Abstract Comment Letter No. 9
   • Draft Abstract Comment Letter No. 10
   • Draft Abstract Comment Letter No. 11
   • Draft Abstract Comment Letter No. 12
   • Draft Abstract Comment Letter No. 13
   • Draft Abstract Comment Letter No. 14
   • Draft Abstract Comment Letter No. 15
   • Draft Abstract Comment Letter No. 16
2. EITF Agenda Report
   
   
3. EITF Issue No. 09-1, “Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance”
   • Issue Summary No. 1
4. EITF Issue No. 09-2, “Research and Development Assets Acquired In an Asset Acquisition”
   • Issue Summary No. 1
   • Comment Letter No. 1
5. EITF Issue No. 08-9, “Milestone Method of Revenue Recognition”
   • Issue Supplement No. 1
   • Issue Supplement No. 1, Appendix 08-9A, Examples
6. EITF Issue No. 09-3, "Applicability of SOP 97-2 to Certain Arrangements That Include Software Elements”
   • Issue Summary No. 1
7. EITF Issue No. 07-5, “Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock”
   • Comment Letter No. 2