Emerging Issues Task Force
Proposed Codification Updates and Comment Letters
The following Proposed Updates are currently out for comment:
- EITF Issue No. 09-2, " Research and Development Assets Acquired in an Asset Acquisition"
- Proposed Accounting Standards Update, Research and Development (Topic 730): Research and Development Assets Acquired and Contingent Consideration Issued in an Asset Acquisition (A Consensus of the FASB Emerging Issues Task Force)
- Comment Letters (no letters available at this time)
- EITF Issue No. 09-B, "Consideration of an Insurer's Accounting for Majority-Owned Investments When Ownership Is through a Separate Account"
- Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force)
- Comment Letters (no letters available at this time)
- EITF Issue No. 09-E, "Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash"
- Proposed Accounting Standards Update, Equity (Topic 505) and Earnings per Share (Topic 260): Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force)
- Comment Letters (no letters available at this time)
Comment on an EITF Issue (No letters available at this time)