Emerging Issues Task Force

Proposed Codification Updates and Comment Letters

The following Proposed Updates are currently out for comment:
  1. EITF Issue No. 09-F, "Casino Base Jackpot Liabilities"
    1. Proposed Accounting Standards Update, EntertainmentCasinos (Topic 924): Casino Base Jackpot Liabilities (a consensus of the FASB Emerging Issues Task Force)
    2. Comment Letters
       
  2. EITF Issue No. 09-G, "Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts"
    1. Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts (a consensus of the FASB Emerging Issues Task Force)
    2. Comment Letters
       
  3. EITF Issue No. 09-I, "Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset"
    1. Proposed Accounting Standards Update, Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset (a consensus of the FASB Emerging Issues Task Force)
    2. Comment Letters
       
  4. EITF Issue No. 09-J, "Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades"
    1. Proposed Accounting Standards Update, Compensation—Stock Compensation (Topic 718): Effect of Denominating the Exercise Price of a Share-Based Payment Award in the Currency of the Market in Which the Underlying Equity Security Trades (a consensus of the FASB Emerging Issues Task Force)
    2. Comment Letters (no letters available at this time)


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